If the problem, as with the last article, is 1,278 - 580, one doesn't need to set it up in columns and use borrowing to calculate. Nor should one feel powerless to solve this problem if they don't know the algorithmic procedures for doing so.
Let's start by breaking down 580 into pieces, such that each piece can be mentally subtracted from the starting number. First let's subtract 1,278 - 200. This leaves us with a difference of 1,078 with 380 left to subtract. Let's next subtract 80 from this remaining difference. This leaves us with 998. Now, we have only 300 left to subtract from 998. Of course, children will need to have a deep understanding of place value to easily subtract 998 - 300, but these math lesson plans on subtraction build this understanding. 998 - 300 is quite simply calculated as 698, which is the answer to the problem.
If children see that they can break down the number being subtracted into small numbers that can mentally be subtracted, then subtraction becomes a breeze, and even fun!