Find the values of the letters in the following and give reasons for the steps involved.
$4A\underset{–}{+98}\underset{–}{CB3}$

$A+8=3$, then A has to be 5 because unit digit of the sum has to be 3.

There is a carry-over of $1$.

So, $4+9+1=14$

$A=5,B=4$ and $C=1$