144
Subtraction means distance on the number line. From 183 to 200 is 17, from 200 to 300 is 100, and from 300 to 327 is 27. Therefore, 327 - 183 = 17 + 100 + 27 = 144. --- Alternately, treat the one's digits separately from the others: 320 - 180 = 140, and 7 - 3 = 4, so 327 - 183 = 144.