$\"\"$

The expression is $\"\"$ .

$\"\"$ (Product of two same signs is positive) \ \

Place value chart for 37 and 27.

$\"\"$

Line up the decimal points and draw a line above the numbers.

Annex zero to align the numbers.

$\"\"$

$\"\"$

Next find the difference of the ones digit.

The difference of the ones digit $\"\"$ .

$\"\"$

$\"\"$

Next find the difference of the tens digit.

The difference of the tens digit = $\"\"$ .

$\"\"$

$\"\"$

The difference of the expression is $\"\"$ .