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!