Solve 406 minus 78: Vertical Subtraction Practice Problem

$\begin{aligned} &406 \\ -& \\ &~~78 \\ &\underline{\phantom{776}} & \\ \end{aligned}$

To solve this subtraction problem $406 - 78$, we use the vertical subtraction method, aligning the numbers by their place values:

Step-by-step process:

• Align the numbers columnwise:
  406
  - 78
  - - - - -

• Subtract each column, starting from the right:
  - Units place: $6 - 8$ cannot be done directly, so we need to borrow.
  - Look to the tens column (0), but it is not possible to borrow directly from zero. Instead, we move to the hundreds column.
  - From the hundreds, the 4 becomes a 3 (after borrowing), and the tens place (0) becomes 10. Borrow from 10 in tens, so it becomes 9 while units becomes 16.

• Perform the subtraction with borrowing adjusted:
  - Units place: $16 - 8 = 8$
  - Tens place: $9 - 7 = 2$
  - Hundreds place: $3 - 0 = 3$

The result of subtracting 78 from 406 is $\mathbf{328}$.

The correct answer, matching our calculation, is option 3: 328.