Subtraction using tens and ones. 

The children need to place the bigger number onto the 'tens and ones house'.  The ones should go in the red column and the tens in the yellow column.  Next they should take the smaller number away from the bigger number.  They do this by starting with the ones. (e.g. 48 - 14 =, they take 4 ones away from the 8 ones).  They then do the same for the tens ( e.g. 48-12 =, they take the 1 ten away from the 4 tens).  This then leaves them with the answer to the sum.