Subtract by rounding
92 − 38 = 92 − 40 + 2 = 54
Round 38 up to 40, then subtract: 92 − 40 = 52. That subtracts 2 too many, so add 2 back: 52 + 2 = 54.
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Round 29 up to 30. Work out 73 − 30 = 43. You subtracted 1 too many, so add 1 back: 43 + 1 = 44.
Round 48 up to 50. Work out 84 − 50 = 34. You subtracted 2 too many, so add 2 back: 34 + 2 = 36.
Round 59 up to 60. Work out 125 − 60 = 65. You subtracted 1 too many, so add 1 back: 65 + 1 = 66.