Hint

3

1

–

7

Do you need to rename a ten to do this sum?

3

1

–

7

You must cross out the 3.

How many tens are there in the ten house now?

How many tens are there in the ten house now?

2

3

1

–

7

We bring the ten over to the units house.

How many units are there in the unit house now?

How many units are there in the unit house now?

2

11

3

1

–

7

Now you can subtract the **units**!

2

11

3

1

–

7

4

Now you can subtract the **tens**!

© CJ Fallon 2014