You can't take three from two
Two is less than three
So you look at the four in the tens place
Now that's really four tens
So you make it three tens
Regroup, and you change a ten to ten ones
And you add them to the two and get twelve
And you take away three, that's nine
Is that clear?

Now instead of four in the tens place
You've got three
'Cause you added one
That is to say, ten, to the two
But you can't take seven from three
So you look in the hundreds place

From the three you then use one
To make ten tens
And you know why four plus minus one
Plus ten is fourteen minus one
'Cause addition is commutative, right?
And so you've got thirteen tens
And you take away seven
And that leaves five

Well, six actually
But the idea is the important thing

Now go back to the hundreds place
And you're left with two
And you take away one from two
And that leaves

Everybody get one?
Not bad for the first day

Hooray for new math
New-hoo-hoo-math
It won't do you a bit of good to review math
It's so simple
So very simple
That only a child can do it