2 hours 40 mins = 2 hours + 30 mins + 10 mins
So we will break it into 3 steps (1) 2 hours (2) 30 mins (3) 10 mins
Step (1):
5:30 → Count back 2 hours = 3.30
Step (2):
3.30 → Count back 30 mins = 3.00
Step (3):
3.00 → Count back 10 mins = 2:50
Answer: The roast needs to be in the oven at 2:50