Here, in units place,

A – 8 = 3
​This implies that 1 is borrowed.
11 – 8 = 3

∴ A = 1
Now in tens place,
Then, 7−B=9
1 is borrowed from 7.
∴ 16−B=9

∴ B = 7
Now in hundreds place,

5−C=2
But 1 has been borrowed from 5.
∴ 4 - C = 2
∴ C=2
∴ A=1, B=7 and C=2