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A Little Give and Take: Mental Addition and Subtraction 23<br />

Now try your hand (or head) at 81 37. Since 7 is greater<br />

than 1, we round 37 up to 40, subtract it from 81 (81 40 <br />

41), then add back the difference <strong>of</strong> 3 to arrive at the final<br />

answer:<br />

81 37 41 3 44<br />

40 3<br />

With just a little bit <strong>of</strong> practice, you will become comfortable<br />

working subtraction problems both ways. Just use the rule<br />

above to decide which method will work best.<br />

EXERCISE: TWO-DIGIT SUBTRACTION<br />

38<br />

23<br />

<br />

84<br />

59<br />

<br />

92<br />

34<br />

<br />

67<br />

48<br />

<br />

1. 2. 3. 4. 5.<br />

79<br />

29<br />

<br />

63<br />

46<br />

<br />

51<br />

27<br />

<br />

89<br />

48<br />

<br />

125<br />

79<br />

<br />

6. 7. 8. 9. 10.<br />

148<br />

86<br />

<br />

Three-Digit Subtraction<br />

Now let’s try a three-digit subtraction problem:<br />

958<br />

417<br />

<br />

(400 10 7)<br />

This particular problem does not require you to borrow any<br />

numbers (since every digit <strong>of</strong> the second number is less than the<br />

digit above it), so you should not find it too hard. Simply subtract<br />

one digit at a time, simplifying as you go.

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