Here, abc is a 3-digit number.
General form of abc = 100a + 10b + c ... (i)
Number obtained by reversing the digits is cba.
General form of cab = 100c + 10b + a ... (ii)
Subtracting (ii) from (i)
(100a+10b+c)−(100c+10b+a)
=(100−1)a+(10−10)b+(1−100)c
=99a−99c
=99(a−c)
Given: 99(a−c)=396
⇒a−c=39699=4