In the magical land of Numberville, the numbers lived in cozy houses on a street called Place Value Lane. There were two neighborhoods: Tens Town and Ones Village. One day, in Ones Village, the number 3 was trying to give 5 apples to a friend, but there was a problem. 3 didn't have enough apples! 'Oh no! How can I give 5 apples when I only have 3?' thought the number.

But in Numberville, the numbers always help each other. So, 3 had an idea: 'I’ll borrow some apples from my neighbor in Tens Town!' So, 3 went next door to Tens Town to talk to the number 6 who lived there. 'Hey 6, I need to give away more apples than I have. Can I borrow some from you?'

6 smiled and said, 'Of course! We’re neighbors, and neighbors always help out.' So, 6 gave 1 of its apples to 3, but because it was from Tens Town, it was worth 10 apples! Now, 3 turned into 13 with the borrowed apples! 'Yay!' said 13. 'Now I have more than enough to give away 5 apples.'

After sharing 5 apples, 13 was left with 8 apples. And since 6 gave 1 apple to Ones Village, it turned into 5 in Tens Town. The numbers were happy because they helped each other, and everyone got exactly what they needed. And so, whenever a number doesn’t have enough to subtract, they just borrow from their neighbors in Tens Town, and everything works out perfectly.