The expression is
.
Place value chart for 47 and 24. \ \
\Line up the decimal points and draw a line below the numbers.
\ 
| \
\ | \
\
\ | \
\
4 \ | \
\
7 \ \ \ | \
\
\ \ \ | \
\
\ | \
\
\ | \
| \
\ | \
\
\ | \
\
2 \ | \
\
4 \ \ \ | \
\
\ \ \ | \
\
\ | \
\
\ | \
\
Line up the decimal points and draw a line below the numbers.
\\

First 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 tenths digit =
.

The difference is 23.