**Part 1**: follow along with your instructor. Find the difference by “taking away”.

**Part 2**: Follow along with your instructor. Find the difference by taking away. These problems require regrouping.

- To take away 27, start by taking away 7 ones. Since there aren’t enough ones to take away, regroup. Take a tens rod and physically break it apart into ones. Now you have enough ones to take away 7.
- Finally, take away 2 tens.

**Part 3**: Subtract. Some of these problems involve regrouping.