Answer :

Certainly! Let's subtract 85 from 147 step-by-step.

1. Arrange the numbers vertically:

```
147
- 85
```

2. Subtract the ones column (rightmost column):

- The ones column in 147 is 7, and in 85, it is 5.
- Subtract 5 from 7, and you get 2.
- So, write 2 in the ones column of your answer.

3. Subtract the tens column:

- The tens column in 147 is 4, and in 85, it is 8.
- Since you cannot subtract 8 from 4 directly, you need to borrow 1 from the next column (hundreds column).
- Change the 4 to 14 (since you borrowed 10 from the 100s place), and decrease the 1 in the hundreds column of 147 to 0.
- Now, subtract 8 from 14. You get 6.
- Write 6 in the tens column of your answer.

4. Subtract the hundreds column:

- You have 1 left in 147 after borrowing, which is now 0.
- Subtract 0 from 1, which results in 0.
- Write 0 in the hundreds column of your answer.

So, the final subtraction result is 62. Therefore, [tex]\(147 - 85 = 62\)[/tex].