here is my (very lame) attempt* to explain the method by which I (and Nancy) learned to subtract
I’ll use the same sum
first, grab (borrow) a 1 from the 10’s column, as you do with the Bess method.
Then, in the tens column, instead of crossing out the 3 and making it a 2 (a la Bess) making the sum 2-1, you “pay back” the 1 you borrowed to the bottom row and add it to the number that is there – so, in this case, you would have 3-2
I hope that makes sense!
*please be warned that I have difficulties explaining most things in a coherent manner!