The expression is 
Place value chart for 7.3 and 2.1.
\ 
| \
\ | \
\
\ | \
\
\ | \
\
7 \ | \
\
3 \ | \
\
\ | \
\
\ | \
| \
\ | \
\
\ | \
\
\ | \
\
2 \ | \
\
1 \ | \
\
\ | \
\
\ | \

Line up the decimal points and draw a line below the numbers.
\ 
First 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 of
is 5.2.