This document discusses subtracting positive and negative numbers. It provides examples of subtracting numbers with opposite signs and the same signs. It explains that subtracting a number is the same as adding its opposite. The rules for subtracting signed numbers are to change subtraction to addition of opposites, and follow the rules for adding signed numbers by considering the signs and absolute values. Examples are given to illustrate the rules. The document concludes with assigning written and mixed practice exercises on pages 87-88 involving subtracting positive and negative numbers.