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:
8
5
-
5
4
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
3
1
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.
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