Subtract with a Regrouped Ten

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Compare the ones digits. If there are not enough ones to subtract, exchange one ten for ten ones. Subtract the ones, then the remaining tens.

Worked example

42 - 17: exchange one of the 4 tens. Now there are 3 tens and 12 ones. Twelve minus seven is five; three tens minus one ten is two tens. Answer: 25.

1. 31 - 14 = ? Answer

2. 54 - 28 = ? Answer

3. 63 - 37 = ? Answer

4. 80 - 46 = ? Answer

5. There are 72 seats and 35 are filled. How many are empty? Answer