In Year 2, we have been learning to subtract two 2-digit numbers (crossing 10). We discovered how practical resources can be used to help us work out tricky subtractions. The children learned how to exchange one ten for ten ones to help them solve subtraction equations when crossing 10. In partners, we completed a practical activity using base 10 to solve a number of different equations. The children followed four simple steps: make the biggest number, subtract the tens, exchange one ten for ten ones, subtract the ones.