First subtract the two tens' place digits (8 - 3 = 5)

Notice that the bottom ones' digit is larger than the top ones' digit. Decrease the answer for the tens' place by one (5 - 1 = 4) and increase the top ones' place value by 10 (4 + 10 = 14).

Next subtract the two ones' place values (14 - 5 = 9)

Combine the tens' and ones' place differences to make 49.

Subtract 62 from 94.

First subtract the two tens' place digits (9 - 6 = 3)

Next subtract the two ones' place digits (4 - 2 = 2)

Combine the tens' and ones' place differences to give the answer of 32