Now multiply the first number with the $1^{st}$ digit in $2^{nd}$ number to get intermediate results. That is Multiply 243 with 7. Write the result 1701 at the end leaving 0 spaces to the right like this.
Now multiply the first number with the $2^{nd}$ digit in $2^{nd}$ number to get intermediate results. That is Multiply 243 with 2. Write the result 486 at the end leaving 1 spaces to the right like this.
Now multiply the first number with the $3^{rd}$ digit in $2^{nd}$ number to get intermediate results. That is Multiply 243 with 4. Write the result 972 at the end leaving 2 spaces to the right like this.