This document provides an overview of subtraction of whole numbers: Subtraction means taking one number away from another. The subtraction equation includes the minuend, subtrahend, and difference. To solve a subtraction problem, start by subtracting the ones digits and borrowing from the next place value if needed. Word problems involving subtraction use terms like difference, fewer, decreased by, and left. Examples show how to set up and solve subtraction equations and word problems using the ESA method of stating the equation, setting it up, and finding the answer.