ABACUS EXAMPLES


161 - 89 = 72



Make 161.


Subtract 9 ONES. But there is only 1 ONE. So subtract 1 ONE . . .

then trade 10 ONES for 1 TEN.



Now subtract the remaining 8 ONES.

Then subtract 8 TENS by first subtracting 5 TENS . . .



Then trade 10 TENS for 1 HUNDRED and subtract the rest (3) of the TENS.

Read the answer 72.



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