Explain how to find 447 - 243 by breaking 243 apart into hundreds, tens, and ones in order to subtract.

To find the difference between 447 and 243 by breaking down 243 into hundreds, tens, and ones, you can follow these steps:

1. Start with the given numbers: 447 - 243.
2. Look at the hundreds digit in both numbers. In 447, there are 4 hundreds, and in 243, there are 2 hundreds. So, we have to subtract 2 hundreds from 4 hundreds, which leaves us with 2 hundreds remaining.
3. Now, let's move to the tens digit. In 447, there are 4 tens, and in 243, there are 4 tens as well. Since both numbers have the same tens, we don't need to subtract anything from this place value.
4. Finally, let's consider the ones digit. In 447, there are 7 ones, and in 243, there are 3 ones. We have to subtract 3 ones from 7 ones, which gives us 4 ones remaining.

Bringing it all together, we have found that 447 - 243 = 204.