[Pibe-division] borrowing in subtraction problems with Nemeth code

[Marianne Denning]

Okay, I hate teaching borrowing using proper Nemeth code. It is so
complicated. I know the abacus is the best way to accomplish this but what
would you suggest in teaching subtraction when borrowing is involved?

-- 
Marianne Denning, TVI, MA
Teacher of students who are blind or visually impaired
(513) 607-6053
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