When asked to compute 423 - 157, Pat (a third grader) wrote the following:
300
266
"You can take from 3; it's too many; so that's negative. You can't take 50 from 20; it's 30 too many; so that's negative 30; and with the other, it's negative 34. 400 minus 100 is 300, and then you take the 34 away from the 300, so it's 266."