You can "make 10" out of either the positive number or the negative one.
13 - 8
= (10 +3) -8 = 10 +(3 -8) = 10 -5 = 5
= 13 -(10 -2) = (13 -10) +2 = 3 +2 = 5
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The latter approach would be used for computation using a soroban or abacus.
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