This is going to work a lot like subtracting with two digit numbers...  Grab some colored markers or crayons and work along with me!

Here we go!

639-275

Just like before, stack and line things up...  Now, we'll have a hundreds stripe to deal with:

639-275

As usual, the first thing to do is to subtract the ones...  We don't have to do any borrowing on this one:

Work for 639-275...  Subtracting the ones
 

Now, we'll subtract the tens stripe...  But, we run into that problem again!

Work for 639-275...  We can't subtract 7 from 3, since 7 is bigger than 3!

No problem!  We're going to fix this, just like we did in the last lesson.  See if you can figure it without me, then go on to the next page to see how you did!  This time, you'll be borrowing from the hundreds stripe...

 

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