1. **State the problem:** Calculate the value of $82.3 - 1.54$. 2. **Recall the subtraction rule:** When subtracting decimals, align the decimal points and subtract digit by digit. 3. **Align the numbers:** $$ \begin{array}{r} 82.30 \\ - 1.54 \\ \hline \end{array} $$ 4. **Subtract starting from the right:** - Subtract $0 - 4$: since 0 is less than 4, borrow 1 from the next digit. - After borrowing, $10 - 4 = 6$. - Now subtract $2 - 5$: again, 2 is less than 5, borrow 1 from 3. - After borrowing, $12 - 5 = 7$. - Subtract $2 (after borrowing) - 1 = 1$. - Subtract $8 - 0 = 8$. 5. **Write the result:** $$82.3 - 1.54 = 80.76$$ 6. **Final answer:** The result of $82.3 - 1.54$ is $80.76$.