Joey's dog weighs 102.45 pounds. Jimmy's dog weighs 25.38 pounds less.

How many pounds does Jimmy's dog weigh?

1. Since 5 is less than 8, borrow 1 from the next column to make 15.

2. Calculate 15 - 8, which is 7.

3. Calculate 3 - 3, which is 0.

4. Since 2 is less than 5, borrow 1 from the next column to make 12.

5. Calculate 12 - 5, which is 7.

6 ... Calculate 9 - 2, which is 7.

7. Therefore, 102.45 - 25.38 = 77.07.

102.45 - 25.38 = 77.07.