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In subtiaction, a subtiahenu is subtiacteu fiom a minuenu to finu a uiffeience. In
the following equation, 9 is the minuenu, S is the subtiahenu, anu 6 is the uiffeience.
9 - S = 6
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2*+,"#-,./0 8*%2,./029

81 - 27

:/*0,.01 +#-;( The stuuent staits with the minuenu anu counts back the tens
anu ones of the subtiahenu |foi numbeis laigei than -1, -2, -Sj.

Tens 0nes
81 71, 61 6u, S9, S8, S7, S6, SS, S4

<.-,*"%2( The oiiginal numbei is uiawn using the ten sticks anu ones. If theie aie
not enough ones, then a ten stick is tiaueu foi 1u ones. Then the subtiaction occuis.
The iemaining tens anu ones aie counteu up foi an answei of S4.

tiaue







=$$ ,/ 2*+,"#-,( Since auuition is often easiei foi a stuuent, iewiiting the
question as an auuition question is possible. The stuuent can then use eithei
pictuies oi counting on to aiiive at the answei.

81 - 27 = 27 + = 81






The chilu woulu stait with the subtiahenu, 27 anu count up by ten: S7, 47, S7, 67,
77 anu then by ones, stopping at 81: 78, 79, 8u, 81. The numbei of tens anu ones
useu woulu be counteu to finu the answei.



3*0$"%$2 :4#",( Stuuents finu the minuenu on the hunuieus chait. Then they
count back the tens fiom the subtiahenu anu then count back the ones to aiiive at
the uiffeience.

Stait with 81
Count back the tens 71 61
Count back the ones 6u S9 S8 S7 S6 SS S4

<#",.#62( Stuuents sepaiate the minuenu anu subtiahenu into its tens anu ones. If
neeueu, a ten is tiaueu foi 1u ones. Then the stuuents subtiact each pait befoie
biinging them back togethei.

7u 11
8u + 1
- 2u + 7
Su + 4 = S4

>"#$.,./0#6 =61/".,4?( The change is in the teiminology useu. The stuuent
must explain that they aie subtiacting tens (7 tens minus 2 tens equals S tens) anu
ones.

7 11
8 1
- 2 7
S 4


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F#;% # G( Sometimes the easiest thing to uo is to change the numbeis! Since 9
can have eveiy othei numbei subtiacteu fiom it, it makes sense to auu oi subtiact
an equal amount to both numbeis to make a 9 on the minuenu, befoie subtiacting.

81 + 8 = 8G easiei 81 - 2 = 7G
- 27 + 8 = SS - 27 - 2 = 2S
S4 S4

F#;% # H( Anothei easy methou is to get the ones of the subtiahenu to be u.

Easiei 81 + S = 84 81 - 7 = 74
- 27 + S = SH - 27 - 7 = 2H
S4 S4
Apiil 2u14