Horizontal money problems can be difficult to add since the place values are not aligned. Your student should use a separate paper write them in a vertical format. Do not tell them to write the problems vertically, as you want to see if they know to do this on their own. If students do not re-write the problems vertically you should practice this skill and stress to the student that horizontal problems should be re-written vertically.
Subtract the money problems below
using a separate sheet of paper.
47¢ - 13¢ =