Subtraction Level 2: 2d - 1d (no borrow). visible-place subtraction. 1. Release tens46 - 21. Release tensRead one place; drop one digit.46minus24 - 0 = 4answer strip44 - 0 = 4; drop 4.2. Release ones2. Release ones46minus26 - 2 = 4answer strip446 - 2 = 4; drop 4.