Subtraction Level 11: 3d - 2d (no borrow). visible-place subtraction. 1. Release hundreds764 - 321. Release hundredsRead one place; drop one digit.764minus327 - 0 = 7answer strip77 - 0 = 7; drop 7.2. Release tens2. Release tens764minus326 - 3 = 3answer strip736 - 3 = 3; drop 3.3. Release ones3. Release ones764minus324 - 2 = 2answer strip7324 - 2 = 2; drop 2.