Put 163 on top and then 66 on bottoms of the equation and then subtract. 3-6 u can't do so u barrow from the 6 and turn the 6 into a 5 and the 3 into a 13 then subtract 13 from 6 and get 7 then u can't subtract 5 from 6 so barrow from the 1 to make the 5 a 15 and the 1 to a 0 and then subtract 15 from 6 and get 9 and ur answer is 97!