There are several ways this type of question can be approached. I am going to show you two methods.
color(blue)("Method 1 - Splitting the numbers (partitioning)")Method 1 - Splitting the numbers (partitioning)
Write 612" as "600+12612 as 600+12
Write 405" as "400+5405 as 400+5
Now write them as:
" "600+12 600+12
" "ul(400+5)larr" Subtract"
" "200+7
Answer 207
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color(blue)("Method 2 - This is the more traditional way")
color(brown)("It is the same thing as method 1 but in disguise")
Write as:
" "61color(magenta)(2)
" "ul(40color(magenta)(5))
color(magenta)("Consider the right hand column (units)")
The 2 is less than 5 so move one of the tens to the units. Then the 1 in 12 becomes 0 and the 2 in 12 becomes 10+2=12 giving
" "6cancel(1)^0 cancel(2)^(12)
" "ul(4color(white)(.)0color(white)(.)5) larr" Subtract"
" "2color(white)(.)0color(white)(.)7