N M 2

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Step 2 – Subtract the rounded number from the Minuend Example 4 2 - 2 7 Subtraction using Addition Step 3 – Add the difference Step 1 – Modify the Subtrahend as shown Final Answer 4 2 - 2 7 = 1 5 © LazyMaths.com 2 7 - 4 2 (3 0 3 - 4 2 - 3) + 1 2 1 5

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