Respuesta :

 538
-247
( 8-7 is 1, you borrow from the 5 so 3 becomes 13 - 4 which is 9, and since you borrowed from the 5, five becomes 4 and 4 - 2 = 2)

The answer is 291.
Remember you are taking 247 from 538, so we write the big number on top, and the small one on the bottom and we subtract like this:

       538
   -   247
 ------------
       291

And you get 291.