Tiffany, it depends.
You can do...
70.001
- 62.935
You'd have to borrow to make the 1 an 11, but you can't borrow from 0, so...
Borrow from the 7 to make it 6 and the first 0 a 10.
Borrow from the 10, make it 9 and the 2nd 0 10.
Borrow from that 10, make it a 9, and the 3rd 0 a 10.
Borrow from that 10 to make it 9 and the 1 into 11.
Now, just like you would normally...
11 - 5 = 6
9 - 3 = 6
9 - 9 = 0
9 - 2 = 7
6 - 6 = 0
The decimal stays lined up, so your answer is 7.066.
Another way is to know that it's .005 to get from 62.935 to 62.94.
Then it's .06 to get from 62.94 to 63.
It's 7 to get from 63 to 70.
Then we need .001 more.
So, .005 + .06 + 7 + .001 = 7.066.
Hope this helps!