503 − 229 = 274
$\begin{array}{r}\begin{array}{r}-\end{array}\underline{\begin{array}{r}503\\ 229\end{array}}\\ \begin{array}{r}274\end{array}\end{array}$
 
705 − 386 = 319
$\begin{array}{r}\begin{array}{r}-\end{array}\underline{\begin{array}{r}705\\ 386\end{array}}\\ \begin{array}{r}319\end{array}\end{array}$