For this case, we use the strategy of friendly numbers when subtraction is something complex to do mentally.
Let's suppose that we have the following subtraction:
[tex] 117 - 83 [/tex]
Using friendly numbers we have:
[tex] (100 + 17) - (80 + 3) [/tex]
Then, applying the associative property we have:
[tex] (100 - 80) + (17 - 3) [/tex]
Doing the calculations we have:
[tex] 20 + 14 = 34 [/tex]
Finally we have:
[tex] 117 - 83 = 34 [/tex]