Page 4 - MM2
P. 4

  Step 3-Here as 2 is smaller than 7 it will borrow 1 tens
                       from 4 and add the 1 tens to 2. Now we have 12  in

                       ones place /


                       ( Note: 1 tens =10)


                       As the tens place digit 4 has given 1 tens it becomes 3

                       now (1 less)


                     Step 4- So, 12-7=5. We write 5 under ones place as

                       answer.


                     Step 5-Then moving on to the tens place, we have 3-

                       1=2. So we write 2 under tens place as answer


                     Step 6 – After subtracting we get the difference.


                                  T                              O


                                4  3                  2    12  (1ten+2)


                                1                      7


                                2                      5





                              Answer is 25



                            Ex- 68-59
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