Write 342.  Write 31 just below it, with the 3 under the 4, and the 1 under the 2.  Now subtract straight down, starting on the right side. 

$\displaystyle \dpi{100} 2-1=1$

$\displaystyle \dpi{100} 4-3=1$

$\displaystyle \dpi{100} 3-0=3$

Our answer is 311.

The bottom is the same in both fractions. This means that we can subtract straight across for the top numbers.  The bottom number remains the same.

$\displaystyle \dpi{100} \frac{8}{9}-\frac{4}{9}= \frac{8-4}{9}=\frac{4}{9}$

Subtract the ones $\displaystyle (5-1 = 4)$, then the tens$\displaystyle (3-2 = 1)$, then the hundres place$\displaystyle (9-5 = 4)$.  The difference is 414.

$\displaystyle 935 - 521 = 414$

$\displaystyle Line\;up\;the\;numbers\;and\;subtract\;straight\;down.$

  $\displaystyle 23$

$\displaystyle \underline{-\;7}$

$\displaystyle 3-7=not\;positive\rightarrow \;borrow\;a\;1\;from\;the\;2\;in\; \underline{2}3.$

   $\displaystyle \fn_cm 1\: ^{1}3$

$\displaystyle \fn_cm \underline{-\;\;\;7}$

    $\displaystyle 1\, 6$

$\displaystyle 13-7=6$

$\displaystyle 1-0=1$

$\displaystyle Line\;up\;the\;numbers\;and\;subtract\;straight\;down.$

     $\displaystyle 87$

$\displaystyle \underline{-\;19}$

$\displaystyle 7-9=not\;positive\rightarrow \;borrow\;a\;1\;from\;the\; 8\;in\;\underline{8}7.$

    $\displaystyle 7\: ^{1}7$

$\displaystyle \underline{-\;1\: 9}$

     $\displaystyle 6\:8$

$\displaystyle 17-9=8$

$\displaystyle 7-1=6$

$\displaystyle x+35=135$

    $\displaystyle \underline{-35\;\;\;-35}$

$\displaystyle x=135-35$

   $\displaystyle 135$

$\displaystyle \underline{-\;35}$

   $\displaystyle 100$

$\displaystyle x=100$

$\displaystyle Lexie=Jenna+3$

$\displaystyle 6=Jenna+3$

$\displaystyle \fn_cm \underline{-3\;\;\;\;-3}$

$\displaystyle 6-3=\;Jenna$

$\displaystyle Jenna\;has\;3\;marbles$

Line up the digits vertically. When subtracting the digits in the ones place, you will need to borrow a ten, so the 8 in the tens place becomes a 7 and the 1 in the ones place becomes 11. Now subtract the digits in the ones place $\displaystyle (11-6= 5)$. Now subtract the digits in the tens place $\displaystyle (7-2 =5 )$. The difference is 55.

Subtract; start with nine birds. Three flew away: $\displaystyle 9-3 = 6$.

Six are left, then two more flew away: $\displaystyle 6-2 =4$.

Four birds are left on the branch.

To find the difference, you need to subtract. When subtracting, always remember to put the greater number first!

Line the numbers up vertically.

$\displaystyle \begin{matrix} &531 \\ - & 327 \end{matrix}$

Subtract each column, starting with the ones place and moving to the left. You will need to cancel in order to subtract the ones.

$\displaystyle 531-327=204$

The difference between 327 and 531 is 204.