$\"\"$

The expression is $\"\"$ .

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 tenths digit.

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

$\"\"$

$\"\"$

Next find the difference of the ones digit.

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

$\"\"$

$\"\"$

The difference is -10.