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Here are some tips for Long Subtraction, which aligns with Hawaii state standards:
Long Subtraction
Long subtraction is nothing more than a series of simple subtraction
problems.
Simply subtract each column of numbers from the right to the
left. If the difference of any column would be less than 0, borrow 1
from the next column.
To succeed within the time limit, however, you must solve these
problems in your head.
If you try to write out the problems on a piece
of paper, you will probably run out of time.
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