To subtract two numbers using base 10 blocks, follow these steps in the given order:
1. Draw out the first number using base 10 blocks: Represent the first number with flats (hundreds), longs (tens), and units (ones).
2. Cross out the number of flats that are in the second number: Cancel out the number of hundreds present in the second number from the representation of the first number.
3. Cross out the number of longs that are in the second number. If there are not enough longs, scratch out 1 flat and draw an arrow to 10 longs: After handling the flats, move to the tens. Cancel out the corresponding tens from the first number. If there aren't enough tens, convert one flat into 10 longs.
4. Cross out the number of units that are in the second number. If there are not enough units, scratch out 1 long and draw an arrow to 10 units: Lastly, handle the units. Cancel out the corresponding ones from the first number. If there aren't enough units, convert one long into 10 units.
5. Write out answer numerically: After completing the subtraction using base 10 blocks, write down the numerical result.
By following these steps, you can accurately subtract two numbers using the visual aid of base 10 blocks.