1. The problem is to subtract 271.8 from 360. 2. The subtraction formula is: $$a - b = c$$ where $a$ is the minuend, $b$ is the subtrahend, and $c$ is the difference. 3. Here, $a = 360$ and $b = 271.8$. 4. To subtract, align the decimal points: $$\begin{array}{r} 360.0 \\ -271.8 \\ \hline \end{array}$$ 5. Subtract digit by digit from right to left: - $0 - 8$ cannot be done, so borrow 1 from the 6 (which becomes 5), making it 10 - 8 = 2. - $5 - 1 = 4$ - $6 - 7$ cannot be done, so borrow 1 from the 3 (which becomes 2), making it 16 - 7 = 9. - $2 - 2 = 0$ - $3 - 0 = 3$ 6. The result is 88.2. 7. Therefore, $$360 - 271.8 = 88.2$$