Subtract by counting backwards. 27 – 5 = ? Before 27 are 26 25 24 23 22 27 – 5 = 22 16 16 – 3 = 13 43 43 – 5 = 22 22 – 3 = 34 34 – 3 = MATHEMATICS 25 25 – 4 = 43 43 – 6 = 36 36 – 5 = 42 42 – 4 = 125 125