Given the values 85.23 and 2.675 ?, we are to take the difference between the values and this is as shown;
85.23 = 85 + 0.23
2.675 = 2 + 0.675
85.23 - 2.675 = 85 + 0.23 - (2 + 0.675)
85.23 - 2.675 = 85 + 0.23 - 2 - 0.675
85.23 - 2.675 = 85-2 + 0.23 - 0.675
85.23 - 2.675 = 83 - 0.445
85.23 - 2.675 = 82.555
Hence the difference of 85.23 and 2.675 is 82.555