Since I suspect this is a homework question the questioner is supposed to answer by his or her own efforts as an exercise in technique, I will give only that technique:
Call the 405, 405.00
Now write the two numbers as a straightforward subtraction with the decimal points in vertical line:
405.00
- 8.09
_____
=
_____
Use the normal borrowing & carrying rules to solve.
The answer will be to 2 decimal places - you can establish that by simple inspection.
1,021
397 minus 405 is -8
1 x 809, 809 x 1
1 and 809
30096 + 809 = 30905
809
C/119-214=809
809 multiplied by 17 is 13,753.
67 x 809 = 54,203
809 x 90 = 72810
62.2308
89.8889