Not all students in early grades develop efficient strategies for solving subtraction tasks. In this paper, we examine subtraction teaching in the 1–20 number range. We analyzed two first-grade lessons addressing similar subtraction tasks, using variation theory to identify what aspects of the content were foregrounded in the teaching. The analysis showed that both lessons supported the discernment of aspects of subtraction. However, the learning opportunities differed depending on what aspects the students were enabled to discern, the recurrence and variation of the elicited aspects, and how the teachers made the aspects visible by means of representations. The findings highlight how teaching can make it more likely for students to experience aspects of learning necessary to solve subtraction tasks such as 13–5 = _ . Additionally, the findings show how subtraction can be taught to enhance strategies using number relations that are also useful in higher number ranges.