## The operation to perform:

202 - 220

### The second number is larger than the first.

#### The answer will be negative (less than zero).

#### To subtract the numbers just reverse them:

#### 220 - 202 = ?

#### But at the end attach a minus sign in front of the result.

#### Method used below: column subtracting, from right to left (traditional)

### Stack the numbers on top of each other.

#### The ones digits line up in the first column from the right.

#### The tens digits line up in the next column to the left.

#### And so on...

## Subtract column by column; start from the column on the right

### Subtract the digits in the ones column:

#### 0 - 2 = ?

#### The second digit is larger than the first.

Borrow from the next column to the left.

#### The borrowing is a two step process:

#### Subtract 1 from the top digit in the column of the tens: 2 - 1 = 1.

Cross out the top digit you've borrowed 1 from: ~~2~~.

Write the answer above that digit: 1.

#### When borrowing, 1 ten = 10 ones.

Add 10 to the top digit in the column of the ones: 10 + 0 = ^{1}0.

#### After borrowing, the subtraction has become:

10 - 2 = 8.

8 is the ones digit.

Write it down at the base of the ones column.

### Subtract the digits in the tens column:

~~2~~ 1 - 0 = 1.

1 is the tens digit.

Write it down at the base of the tens column.