If the two values being subtracted are mixed fractions, it is often easier to turn them into improper fractions to perform the subtraction. This avoids any kind regrouping or borrowing from the minuend fraction if the numerator in the subtrahend is larger.
Dividing numbers. After your child grasps the concept of dividing and the relationship with multiplication you can start working with numbers. Be sure your child is familiar with the format and signs for division. With the concept grasped, teaching division will become more about guided practice to help your child to become familiar with the division operation (although it’s really going to be a different type of multiplication practice.) Start by practicing division by 1, 2 and 3 and then gradually move up to 9. Use the worksheets to help.