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April Fool Math

Ask all students/participants to write down a three digit number.
The first and third digits must differ by more than one.
Example :  264

Now reverse the digits to form a second number.
Example : 462

Subtract the smaller number from the larger one.
Example :  462 - 264 = 198

Now reverse the digits in the answer you got in step 3 and add it to that number.
Example : 891 + 198 = 1089

Multiply  the number by one million.
Example :  1089 x 1000000 = 1089000000

Subtract 733,361,573
Example : 1089000000 - 733,361,573 = 355638427

Magic code
Under each of the digits in your answer, write the letter which corresponds to it using the following table:
0 - Y
1 - M
2 - P
3 - L
4 - R
5 - O
6 - F
7 - A
8 - I
9 - B
Example :
3   5  5   6  3  8  4  2  7
L  O  O  F  L  I   R  P A

Now read your message backward.

Watch the video
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 PS : Make a sail boat!