When you are doing subtraction problems you are taking a number away from another number. In fourth grade, you will be taking a smaller number away from a larger number.
Steps for subtraction
Start with lining your numbers up by place value.
Start looking at the one place.
If the bottom number is less than the top number, then subtract.
If the bottom number is more than the top number, you need to regroup or borrow.
To regroup, you need take 10 from the top number in the 10's column.
Add it to your top number.
See pictures below.
Continue subtracting or regrouping until all your numbers have been subtracted.