Best to write this problem as shown below:
562.34
-64.89
----------- First, estimate the correct answer. It would be 562-65 = 497.
Must borrow from the tenths column, because 9 is greater than 4. We end up with 5 under the 4 and 9. We must borrow again to obtain the next digit:
12-8=4, so the result is now .45
11-4=7, so the result is now 7.45
55-6=9, so the result is now 97.45.
Finally, 4-0=4, so the final result is 497.45. Compare this to the estimate (497).
Here we've had to borrow 4 times.