The idea behind this strategy is break up the number you are subtracting into **tens** and **ones**.

For example, let's look at 45 minus 28. First, break up 28 into 20 (the **tens**) and 8 (the **ones**). Next, take away 20 from 45 to make 25. Then, take away 8 from 25 to get the answer 17.

Use this strategy to work out 51 minus 12. First, break up 12 into 10 (the **tens**) and 2 (the **ones**). Next, take away the **tens**. Then take away the **ones**.

Did you get 39 for your answer?

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