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P. 6

 Step 3: Then subtract the tens place digits

               .Subtract



             ( 8 tens – 5 tens = 3 tens ) write 3 in the tens

          column as shown.


                Example :



                                           H     T     O


                                           3      8     7


                                     - 1      5     6


                                _______________


                                                        3      1
   1   2   3   4   5   6   7   8   9   10   11