1. **Stating the problem:** Calculate the value of $7.32 - 58.9$ and check if it equals 38. 2. **Formula and rules:** Subtraction of decimal numbers is performed by aligning the decimal points and subtracting digit by digit. 3. **Intermediate work:** $$7.32 - 58.9 = 7.32 - 58.90$$ Align decimals: $$\cancel{7.32} - \cancel{58.90}$$ Since $7.32$ is less than $58.90$, the result will be negative. Calculate: $$7.32 - 58.90 = -(58.90 - 7.32) = -(51.58) = -51.58$$ 4. **Conclusion:** The result is $-51.58$, which is not equal to 38. Therefore, $7.32 - 58.9 \neq 38$.