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One Foot Square. FAO: Craig Proud foot 1294 Lindsay Road Edinburgh EH6 4UDMr Cherry 14 Columbia Road Edinburgh EH4 3QS Decision date: 10 August 2021TOWN AND COUNTRY PLANNING (SCOTLAND) ACTS DEVELOPMENT

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Step 1: Start by writing the number 62 in the first column of your subtraction problem.

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Step 2: Write the number 14 in the second column, below the first number.

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Step 3: Subtract the rightmost digit of the second number (4) from the rightmost digit of the first number (2). Write the result (8) directly below the line, in the same column.

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Step 4: If the digit in the first column is smaller than the digit in the second column, borrow 1 from the next column to the left. Subtract the borrowed digit from the digit in the first column. Write the new digit below the line.

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Step 5: Repeat steps 3 and 4 for each subsequent column until all columns have been subtracted.

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Step 6: The final result should be written below the line, with any borrowed digits accounted for.

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