How do you simplify \[32 - 23\] ?

Hint: The question is related to arithmetic operation. Here we have a minus symbol that implies the subtraction. So we have to find the difference between the two given numbers. We write the numbers in column form according to the place value system and then we find the difference.

Complete step by step answer:
In mathematics we have four different kinds of arithmetic operations namely, addition, subtraction, multiplication and division. In addition we are finding the total or sum of the given numbers. In subtraction we are finding the difference of the given numbers. In multiplication we are multiplying the given numbers, it is also known as repeated addition. In division we are dividing the given numbers, it is also known as repeated subtraction.Now on considering the given question \[32 - 23\]. We write in the column wise
\[\underline {\begin{array}{*{20}{c}}
  {}&3&2 \\
   - &2&3
\end{array}} \]

It is written based on the place value system. First we subtract the numbers which are present in the unit place. On subtraction 3 from 2, it is impossible so we borrow from the number which is present in tenth place. Therefore the number 2 will become 12.
\[\underline {\begin{array}{*{20}{c}}
  {}&2&{12} \\
   - &2&3
\end{array}} \]
On subtracting 3 from 12 we get 9
 \[
  \underline {\begin{array}{*{20}{c}}
  {}&2&{12} \\
   - &2&3
\end{array}} \\
  \begin{array}{*{20}{c}}
  {}&{\,\,\,\,}&{\,\,\,\,9}
\end{array} \\
 \]
We have subtracted the numbers which are present in the unit place. Now we subtract the numbers which are present in the tenth place. On subtracting 2 from 2, we get 0
\[
  \underline {\begin{array}{*{20}{c}}
  {}&2&{12} \\
   - &2&3
\end{array}} \\
  \begin{array}{*{20}{c}}
  {}&{\,\,0\,}&{\,\,\,9}
\end{array} \\
 \]
Therefore \[32 - 23 = 9\].

Note: In a subtraction, if the greater term or number has a negative sign then the final answer will be negative. The student has to know about the borrowing, the bigger number can’t be subtracted from the smaller number then it that cases we use borrowing concept. In addition we have the concept of carrying.