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\frac{30}{100}-\frac{3}{100}
Least common multiple of 10 and 100 is 100. Convert \frac{3}{10} and \frac{3}{100} to fractions with denominator 100.
\frac{30-3}{100}
Since \frac{30}{100} and \frac{3}{100} have the same denominator, subtract them by subtracting their numerators.
\frac{27}{100}
Subtract 3 from 30 to get 27.