When subtracting, it may be necessary to "borrow" from hours or minutes to increase the size of the minutes or seconds.
We want to avoid ending up with "negative" time.
It may be necessary to "borrow" to adjust just minutes, or just seconds, or both (as seen in this example). It does not matter which adjustment is made first. This example adjusted minutes first, then seconds.
Final answers should always have minutes < 60 and seconds < 60.