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•     And we have borrowed 1 from rupees place so 1rupees less than 500 rupees
                       will be 500-1=499 rupees.





               Step-3           ₹                  P


                                     499               120

                                     500       .        20

                              _      124       .        45


                   _____________________________

                                     3  7  5     .       75



                   Step-4:      Difference= ₹ 375.75
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