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Splitting up numbers is a good method to use for both addition and subtraction. It is sometimes called partitioning.
Addition
Take a look at this addition sum:
80 + 49
To make it easier, split the 49 into 40 + 9. This makes the sum:
80 + 40 + 9 = 129
First, add the first two numbers:
80 + 40 = 120
Then add the result of that sum to the third number to get the answer:
120 + 9 = 129
Subtraction
Take a look at this subtraction sum:
150 - 34
To make it easier, split the - 34 into 30 - 4. This makes the sum:
150 - 30 - 4
First, subtract the 30 from 150:
150 - 30 = 120
Then, subtract the 4 from the 120 to get the answer:
120 - 4 = 116
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