This Cowboy Subtraction (upper elem) Clip Art is perfect to practice problem solving skills. Your elementary grade students will love this Cowboy Subtraction (upper elem) Clip Art. "Cowboy Jake is competing in a rodeo. In the last event, a bull kicks him in the arm and breaks it, but he still wins $144 in all. How much does he have left after he pays a doctor $66 to put his arm in a cast?"