Hint :
(a) 9 cannot be subtracted from 4. Therefore, we will add the complementary digit of 9 i.e., 1 to 4, 4 + 1 = 5, write below the sum.
(b) Put a sign of less than on the poorven digit of 4 ie., 7, such as 7 = 6.
(c) Subtract 6 from 7 (6 – 6 = 0), and write remainder 0 below.
(d) Thus, 74 – 69 = 05 or 5