Sometimes the minutes in the top time are less than the minutes in the bottom time. Think about what you would do with this problem:
5:20 - 3:40 ------
We know that 1 hour is equal to 60 minutes and so we can regroup by borrowing one hour in the hour's column and adding 60 to the minute's column like this:
4:80 - 3:40 ------- 1:40
4:15 - 2:25 -------
3:75 - 2:25 -------