Subtracing two digit numbers (for example 67 - 45) with paper and pencil involves several steps.
- Place one number above the other so the tens place digits and ones place digits
are lined up. Draw a line under the bottom number.
67
45
- Subtract the two digits in the ones places. (7 - 5 = 2).
67
45
2
- Subtract the digits in the ones place column (6 - 4 = 2) and place the answer below
the line to the left of the other number below the line
67
45
22
- If the digit that is being subtracted in the ones place is more than the top ones
place digit, decrease the top tens place digit by one and increase the top ones
place digit by ten before subtracting.