Subtract the tens... Then, subtract
the hundreds...
OK, now we're ready to do one with TWO borrows in
it! And I'm going to use the faster way to show my work so you can get
used to it.
Check it out:

Stack and line things up:

Do the
ones stripe first... We can't do 4-9,
so we need to borrow from the tens stripe!

We'll finish it on the next
page!