Now say 9 from 3 I cannot, but I must borrow 10, and 10 and 3 make 13; then 9 from 13 and there remain 4, put down 4; then say 1 I carry to 5 makes 6, 6 from 9 and there remain 3, put down 3.

Sum 16.--We will do one or two more, and then the little pupil can do the rest without help. Subtract 78 from 95.

95

78

17

Say 8 from 5 I cannot, but 8 from 15 (as I borrow 10) there remain 7, 1 that I carry to 7 makes 8, 8 from 9 there remains 1.

Sum 17.--Subtract 89 from 93.

93 89

4

9 from 3 I cannot, but 9 from 13 and there remain 4, carry 1 to 8 makes 9, 9 from 9 nothing remains.

There is another way of subtracting, where

the lower figure is larger than the upper figure.. We must borrow 10 as before, take the lower figure from 10, and add the upper figure to the remainder; and then carry 1 to the next lower figure.

Sum 18.-Subtract 47 from 62.

Say 7 from 2 I cannot, but 7 from 10 there remain 3; then add the upper figure 2 to this remainder 3, and the sum will be 5. Set this

down under the 7, and carry 1 to 4, which makes 5. 5 from 6 there remains 1.

Sum 19.--Subtract 36 from 52.
Sum 20.--Subtract 49 from 73.

Sum 21.--Subtract 58 from 90.

Here the pupil must borrow a ten as with the others, because he cannot take 8 from 0 nothing.

Sum 22.--Now do three figures the same way. Subtract 128 from 239.

239

128

11

Say 8 from 9 and there remains 1, put down 1 to the units; 2 from 3 there remains 1, put down another 1 to the tens; 1 from 2 there remains 1, put down another 1 to the hundreds.

Sum 23.--Subtract 139 from 249. Sum 24.--Subtract 290 from 357. Sum 25.--Subtract 280 from 329. Sum 26.--Now subtract 267 from 436. Here are two upper figures less than the lower ones, but the whole amount of the sum to be subtracted is of course less than the other. These are done as with the two figures. Thus,

435

267

168

Now say 7 from 15 there remain 8, put down 8, carry 1; 1 I carry to 6 makes 7, 7 from 13 and there remain 6, put down 6, carry 1 again; 1 I carry to 2 makes 3, 3 from 4 and there remains 1, put down 1.

Sum 27.-Subtract 526 from 720.
Sum 28.-Subtract 631 from 739.

Sum 29.--Subtract 725 from 823.
Sum 30.--Subtract 732 from 921.
Sum 31.--Subtract 1234 from 2345.
Sum 32.-Subtract 3437 from 4548.
Sum 33.--Subtract 1890 from 2971.
Sum 34.-Subtract 230 from 1790.

Here mind and put the figures with the units under the units, the tens under the tens, and the hundreds under the hundreds, thus,

1790 · 230

Sum 35.--Subtract 327 from 1825.
Sum 36.--Subtract 25 from 1932.

Here put the units under the units and the tens under the tens.

1932
25

Sum 37.--Subtract 34 from 2327.
Sum 38.--Subtract 39 from 8763.
Sum 39.--Subtract 7 from 2309.

Here put the 7 under the 9, that is its place, as you have only to subtract from the units. Thus,

2309
7

Sum 40.--Subtract 8 from 2709.
Sum 41.-Subtract 6 from 2807.
Sum 42.-Subtract 9 from 1820.

AMUSING AND INSTRUCTIVE SUMS IN SUBTRACTION.

Sum 43.--If you were born in the year 1821, how old are you now in 1829 ?

Mind and put the highest number first, and subtract the lowest from it; indeed,

you cannot

take a large number from a small one.

Now in all the other sums do the same; and in all like questions, put the highest number first, subtract the lowest from it, and you will have the difference, or answer.

Sum 44.-If your papa was born in the year 1795, how old is he now in the year 1829? 1829

Sum 45. Louis XVI. King of France, had his head cut off in the year 1793, how long since is it in 1829?

Sum 46.--George IV. began to reign in the year 1820, how long has he reigned now in 1829 ?

TT