To find out how much is left in Samuel's bank account after he withdraws $39.78 from $58.23, we perform the following calculation:
\[ 58.23 - 39.78 \]
Now, let's do the subtraction step-by-step:
-
Align the numbers by their decimal points:
58.23 - 39.78 -
Start subtracting from the rightmost digit:
- In the hundredths place: \( 3 - 8 \). Since 3 is less than 8, we need to borrow 1 from the tenths place (which makes it 1), so we have \( 13 - 8 = 5 \).
- In the tenths place: \( 1 - 7 \). Again, we need to borrow 1 from the units place (making it 7), leaving the tenths place as \( 11 - 7 = 4 \).
- In the units place: \( 7 - 9 \). We borrow from the next column (making it 4), and this gives us \( 17 - 9 = 8 \).
- Finally, in the tens place: \( 4 - 3 = 1 \).
Putting it all together, we have:
\[ 58.23 - 39.78 = 18.45 \]
Thus, the amount left in Samuel's bank account is
\[ \boxed{18.45} \]