As you know each digit of a number in our number system has a different place value (ones, tens, hundreds, thousands, etc)
Always subtract within the same place value column when subtracting numbers.
Subtraction is to find the difference.
Example:
85 - 54 = ?
Step 1
Show the kids that the problem has four columns: a ones column and a tens column.
Tens Ones
Step 2
Place the number to be subtracted below the first number, so that the tens and ones places are lined up as shown in step 3.
Draw a line under the bottom number.
Step 3
Write the problem in the columns
Tens Ones
8 5
- 5 4
Step 4
First, subtract the ones
Tens Ones
8 5
- 5 4
_____________
1
Next, subtract the tens
Tens Ones
8 5
- 5 4
_____________
3
Answer : 85 - 54 = 31
In this teaching, I am sure now you can get the answer to the problem of 85 – 54 with this two digit subtraction without borrowing which is 31 with absolutely no problem.