The difference is obtained by finding extra numbers to be added to the smaller number to make is equal to the bigger number. When the digits in the bigger number are greater than the digits in the smaller number, no Sudhikaran is required.

When the digits in the big number are smaller than the small number except the first digit, the following method is used.

In this smaller number 8 is greater than the digit 3. So Sudhikaran is required

• Put a dot above the next digit (4 in this case).
  
• Subtract 8 from 10 to compute how much less than the base 10.
  10-8=2.
  
• Add this 2 to 3, which is above 8 we get 2 + 3 = 5.
  
• Place 5 in the unit place.

• move to the tenth place.
  
• Since the tenth place 4, has a dot above it, increase it by 1.
  
• We get 4 +1 = 5 at the tenth place.
  
• e) 5 is smaller than 7 (No Sudhikaran)

Take the difference of 7 and 5. 7 – 5 = 2.
This is the tenth place of the answer.