the upper number as make one of the next higher denomination; then take the lower number from the upper one thus increased, & put down the difference. Carry the 1 borrowed to the next number in the lower line, and subtract this number from the one above it, as before, and so proceed till the whole is finished. The several remainders, taken together, will then form the whole difference sought. PROOF.-The method of proof is the same as in Simple Subtraction. Remains to pay £238.18.103 To receive......£98. 1. 33 Proof...715. 2. 7 |