[latex]5  3[/latex] 
[latex]5\left(3\right)[/latex] 
[latex]2[/latex] 
[latex]2[/latex] 
[latex]2[/latex] positives 
[latex]2[/latex] negatives 
When there would be enough counters of the color to take away, subtract. 

[latex]5  3[/latex] 
[latex]5\left(3\right)[/latex] 
[latex]8[/latex] 
[latex]8[/latex] 
[latex]5[/latex] negatives, want to subtract [latex]3[/latex] positives 
[latex]5[/latex] positives, want to subtract [latex]3[/latex] negatives 
Need neutral pairs 
Need neutral pairs 
When there would not be enough of the counters to take away, add neutral pairs. 