Hint

4

5

–

2

3

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

4

5

–

2

3

Now you can subtract the **units**!

4

5

–

2

3

2

Now you can subtract the **tens**!

5

1

–

3

7

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

5

1

–

3

7

You must cross out the 5.

How many tens are there in the ten house now?

How many tens are there in the ten house now?

4

5

1

–

3

7

We bring the ten over to the units house.

There is already 1 unit here.

How many units are there in the unit house now?

There is already 1 unit here.

How many units are there in the unit house now?

4

11

5

1

–

3

7

Now you can subtract the **units**!

4

11

5

1

–

3

7

4

Now you can subtract the **tens**!

© CJ Fallon 2014