Is This Child's Thinking Correct? If It Is, Complete the Second

Short Answer

Is this child's thinking correct? If it is, complete the second calculation using the child's method. If the thinking is not correct, explain why not. $\begin{array} { r r } \text { (given) } & \text { (child does) } \\675 & 677 \\- 198 & - 200 \\& 477\end{array}$
Second calculation (or explanation if not correct):
$\begin{array} { r } 453 \\- 295 \\\hline\end{array}$