If your child is having a hard time with subtraction, here is a great method to practice at home.
It is called counting up. If you watch this youTube video, it will explain it better than I can type it. There isn't any sound, but the teacher writes the problem out step by step.
http://www.youtube.com/watch?v=qA-qy_S-9cY
If the link doesn't work, when you are youTubes website, search for "Counting up Subtraction"
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