223
-119
_______
The reason why combining place values here is necessary is that 3 is less than 9 (so I can't just substract in the one's place without going to negative numbers)
so we combine the ones and tens places and substract the whole: 23-19 is four!
223
-119
_______
04
and then we continue
223
-119
_______
204
and that's the result!