Subtract the decimals: align the decimal points.<br><br>&bull; 11.27 − 7.49<br>&bull; 27 hundredths − 49 hundredths: borrow 1 from the tenths: 127 − 49 = 78 hundredths<br>&bull; 10.0 − 7.0 (after borrowing) = 3.0<br>&bull; 11.27 − 7.49 = 3.78<br><br>Final Answer: 3.78