TeX source:
</p> <table width="100%" cellspacing="1" cellpadding="10" border="1"> <tbody> <tr> <td width="172" valign="top"> <p>Step 1: Model the first number</p> <p><img alt="" id="_x0000_i1030" src="http://www.mathvillage.info/sites/default/files/Fractions/Sub_w_regroup/sub_w_regroup_files/image006.png" width="49" height="33"></p> <p><img alt="" id="_x0000_i1031" src="http://www.mathvillage.info/sites/default/files/Fractions/Sub_w_regroup/sub_w_regroup_files/image007.png" width="125" height="82"></p> </td> <td width="172" valign="top"> <p>Step 2: Regroup the first number</p> <p><img alt="" id="_x0000_i1032" src="http://www.mathvillage.info/sites/default/files/Fractions/Sub_w_regroup/sub_w_regroup_files/image008.png" width="58" height="33"></p> <p><img alt="" id="_x0000_i1033" src="http://www.mathvillage.info/sites/default/files/Fractions/Sub_w_regroup/sub_w_regroup_files/image009.png" width="125" height="82"></p> </td> <td width="172" valign="top"> <p>Step 3: Subtract</p> <p><img alt="" id="_x0000_i1034" src="http://www.mathvillage.info/sites/default/files/Fractions/Sub_w_regroup/sub_w_regroup_files/image010.png" width="79" height="33"></p> <p><img alt="" id="_x0000_i1035" src="http://www.mathvillage.info/sites/default/files/Fractions/Sub_w_regroup/sub_w_regroup_files/image011.png" width="125" height="82"></p> </td> </tr> </tbody> </table> <p> </p> <hr> <p>Example 2: