TO SUBTRACT  2-DIGIT NUMBERS-20a

Example;     35   FIRST: Simplify the problem into two parts:
          -  24           3             5  (5 pennies) 1 1 1 1 1
           ----        -  2         -   4  (4 pennies) 1 1 1 1
             11         ----           ---             ---------
                          1             1                      1          
OR IF THE NUMBER TO BE SUBTRACTED IS LARGER, THEN BORROW 10 FROM THE
   LEFT COLUMN.
   FOR EXAMPLE:
                                           BORROW FROM THE LEFT COLUMN
                             tens     ones   TENS       ONES
Another example: 95  Simplify  9         5     8         15   
                -29          - 2       - 9   - 2       -  9
                ----         ---        ---  ----       ----
                 66                            6          6
END