Subtracting two two-digit numbers (for example 67 - 45) involves several steps.
- Place one number above the other so the tens place digits and ones place digits
are lined up. Draw a line under the bottom number.
67
45
- Subtract the bottom ones place digit (5) from the top ones place digit (7) and
place the difference (2) below the line in the ones place column.
67
45
2
- Subtract the bottom tens place digit (4) from the top tens place digit (6).
Place the difference (2) below the line in the tens place column.
67
45
22