Subtraction Worksheets Kindergarten: Let’s subtract!. Subtracting is so easy. Here, you’re going to do vertical subtraction. In vertical subtraction, the top number is always the bigger number. The bottom number is always the smaller number. What you have to do is to take away the smaller number from the bigger number. Then the remaining number is the answer. Draw number of objects that match the top number. Next, cut the number of objects that match the second number. Now, count how many objects are left. This is your answer.