Here are the steps to subtract in Excel:

1. Open Excel.
2. Click an empty cell.
3. Start your formula with an equal (=) sign.
4. Type the main number you want to subtract other numbers from.
5. Type the numbers that you want to subtract.
6. Hit Enter.
7. The final result will appear in the cell.

Here is an example of how to subtract two values (say 200 and 100) and get the result:
1. Select the cell where you want to subtract and enter an equal to sign (=).
2. Enter the first value.
3. Enter the subtraction sign (minus sign -).
4. Enter the second number.
5. Hit Enter.