Answer :

Kunchan
1289 -
  943

First last number should be subtracted.
9 - 3 = 6

The second last
8 - 4 = 4

Then first number
2-9 = ?
Since it can't be divided, we have to borrow 10 from the previous number.
12-9 = 3

So the answer is,
  346  

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