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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

               Example-1:  Mukesh has ₹7000 with him. He bought an almirah of cost ₹5500. How
               much money left with him?

               Solution:     Mukesh has money=  ₹7000

                                        Cost of almirah  = ₹5500


                                    Money left with him=  =       ₹          p

                                                                               6 10

                                                                            ₹  7000  .  00

                                                     -   ₹ 5500   . 00


                                                                          ______________

                                                                             ₹ 1500   . 00

                      Hence, money left with Mukesh is ₹1500.

               Example-4:  Ramu bought a cricket bat of ₹483 and he sold that bat to Shyam in
               ₹500.How much more money he earned?

               Solution- Ramu bought the bat at cost =₹483
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