Solve Three-Digit Subtraction: 372 minus 185 in Vertical Format

To solve this problem, we'll follow these steps:

• Step 1: Set up the numbers for vertical subtraction

• Step 2: Perform subtraction starting from the rightmost column

• Step 3: Apply regrouping (borrowing) if necessary

Let's work through each step:

Step 1: Set up the numbers as follows:
$\begin{array}{c} & 3 & 7 & 2 \\ - & 1 & 8 & 5 \\ \hline & & \\ \end{array}$

Step 2: Start with the units column: $2 - 5$. Since 2 is less than 5, we need to regroup:

Step 3: Borrow 1 from the tens column, turning 7 into 6 and 2 into 12. Now subtract the units: $12 - 5 = 7$.

Next, move to the tens column. After borrowing, we have $6$ in the tens column, subtract $8$ (from the subtrahend):

Since $6 - 8$ is not possible without borrowing, we need to regroup.

Borrow 1 from the hundreds column, turning $3$ into $2$ and $6$ into $16$. Now subtract the tens: $16 - 8 = 8$.

Lastly, move to the hundreds column. After borrowing, it's $2 - 1 = 1$. Place this value in the hundreds place.

The final subtraction setup and answer is:
$\begin{array}{c} &2 & 16 & 12 \\ - & 1 & 8 & 5 \\ \hline &1 & 8 & 7 \\ \end{array}$

Therefore, the solution to the problem is $187$.