Surely the issue here is an addition not a subtraction (obviously it’s the same thing but easier to “thunk” in terms of addition
Start with two three digit numbers to end with 4…
So 6+4=10
5+3=8
2+7=9
Voila
1089 – 652 = 437
Solve one digit at a time and it’s easy
Anyhow method for a young un…
Maximum sum of two single digits is 17 so the first two digits must sum to 9 or more. (So that when you carry the one you end up with 4 digits. It’s not possible to carry 3 in the right most column so no problems with multiple carries.)
Draw a number square 0-9 on each side. Write in the sums.
Pick numbers which meet your criteria from the number square starting with left most pairs summing to more than 9.
Easy to visualise and follow.