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Tens Ones
                            6    13          Step 2:   Take 1 ten from the tens place and add it to
                          7      3
                                                        3 in the ones place (1 ten = 10 ones).

                     –           5                      10 + 3 = 13

                                 8                      Now subtract 5 from 13 to get,

                                                        13 – 5 = 8

                                                        Change 7 tens to 6 tens in the tens column.

                        Tens Ones
                            6    13          Step 3:   Write the remaining digit in the tens place as
                          7      3
                                                        it is.
                    –            5


                          6      8



                        Tens Ones
              (b)         8      7           Step 1:   Look at the digits in the ones place. 9 is

                                                        bigger than 4, so we cannot subtract them.
                    –     5      9







                        Tens Ones
                            7    14          Step 2:   Take 1 ten from the tens place and add it to
                          8      4
                                                        4 in the ones place (1 ten = 10 ones).

                     –    5      9                      10 + 4 = 14

                                 5                      Now subtract 9 from 14 to get,

                                                        14 – 9 = 5
                                                        Change 8 tens to 7 tens in the tens column.


                        Tens Ones
                            7    14          Step 3:  Subtract the digit in the tens place.
                          8      4
                                                        7 – 5 = 2
                    –     5      9


                          2      5




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