Steps to success
         1.   Put the largest number on top.
         2.   Place the digits in the correct column.
         3.   Show the subtraction and equal sign.
         4.   Exchange and then subtract the top number 
              from the bottom number in the units column.
         5.   Subtract the top number from the bottom number 
              in the tens column. Exchange if you need to. 
   Solve 48 - 26 = ….
   H  T  U   H     T      U 
     4  8
    - 2  6
     2 2
            Solve 65 – 29 =
                                                        1.     Put the largest number on top.
            H  T  U                                     2.     Place the digits in the correct column.
                      5           1                     3.     Show the subtraction and equal sign.
                          6  5
                                                        4.     Exchange and then subtract the top 
                                                               number from the bottom number in 
                  - 2  9                                       the units column.
                                                        5.     Subtract the top number from the 
                          3 6                                  bottom number in the tens column. 
                                                               Exchange if you need to. 
            Solve 243 – 29 = ….
                                                       1.     Put the largest number on top.
                                                       2.     Place the digits in the correct 
           H  T  U                                            column.
                     3           1                     3.     Show the subtraction and equal sign.
              2  4  3                                  4.     Exchange and then subtract the 
                                                              top number from the bottom number 
                                                              in the units column.
                  - 2  9                               5.     Subtract the top number from the 
                                                              bottom number in the tens column. 
              2 1 4                                           Exchange if you need to. 
                                                       6.     Subtract the top number from the 
                                                              bottom number in the hundreds 
                                                              column.
                        Chilli Challenge
             Mild             Hot             Flaming Hot
      1) 15 - 10 =     1) 152 - 100 =      1) 1523 – 1000 =
      2) 28 - 12 =     2) 246 - 113 =      2) 1835 – 1217 =
      3) 29 - 15 =     3) 285 - 226 =      3) 2840 - 2423 =
      4) 36 - 13 =     4) 360 - 135 =      4) 3682 - 2344 =
      5) 57 - 42 =     5) 571 - 424 =      5) 5783 - 4245 = 
      6) 67 - 15 =     6) 697 - 158 =      6) 6271 - 1126 =
      7) 86 - 11 =     7) 861 - 112 =
      8) 74 - 23 =                         7) 8652 - 1124 =
                       8) 740 - 215 =      8) 2397 - 1201 =
      9) 89 - 10 =     9) 893 - 646 =
      10) 55 - 44 =    10) 555 - 327 =     9) 8973 - 1044 =
                                           10) 5555 - 4447=