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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!

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

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

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

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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