   Skill 3A Subtraction: Two Digit Minus One Digit - Horizontal Two digit subtraction problems are more difficult since finger counting backwards cannot be done for numbers 11 and higher (I'm not familiar with too many 15 fingered people).  There are of course other satisfactory ways for beginning math students to do this.  Horizontal problems are in themselves more difficult since "borrowing" can only be done in a vertical layout.  If the span between the numbers is less than 10 (as is the case here) your student can find the answer by counting up using fingers.  Your student can also get the answer by using Tally Marks and crossing-out or from a number line.  The skill of "counting-up" is certainly one worth pursuing and is one we call "flying fist."  With this method, your student "shakes his or her fist" lightly and says the lower number. Then they count up to the higher number holding up one finger at a time.  Upon saying the higher number, your student simply counts how many fingers are extended. That's it. Tell me the answer of each subtraction problem on the screen.  The decision to practice these types of problems depends on the time taken and the degree of difficulty your student experienced. 10 - 1 = 12 - 4 =