How to subtract two-digit numbers (for example 67 - 45).

• Place one number above the other so the tens' place digits and ones' place digits are lined up. Draw a line under the bottom number.

  67
  45
  

• Subtract the bottom ones' place digit (5) from the top ones' place digit (7) and place the difference (2) below the line in the ones' place column.

  67
  45
   2
  

• Subtract the bottom tens' place digit (4) from the top tens' place digit (6). Place the difference (2) below the line in the tens' place column.

  67
  45
  22

Find the Difference Between the two Numbers.