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`         p                        `        p                        `         p
              (d)         120       50          (e)          25       60           (f)         93        60


                    +      76       85                       32       40                       21        25


                                                      +      10       55                 +     12        30






                           `         p                        `        p                        `         p
              (g)         122       20          (h)         135       40           (i)         80        55



                          106       35                      110       75                       20        70

                    +      70       90                +      84       25                 +     10        15







            Subtraction of Rupees and Paise

            To subtract rupees and paise, we write rupees in one column and paise in the

            other column. For example, to subtract  ` 2.40 from  ` 3.50, make columns as
            shown:

                           `        p
                                               Step 1: Subtract the paise.
                           3        50
                                                         50 – 40 = 10
                    –      2        40
                                               Step 2: Subtract the rupees.

                           1        10                   3 – 2 = 1

            So, ` 3.50 – ` 2.40 = ` 1.10.

            Let’s take another example.

            Subtract ` 80.55 from ` 110.90.

                           `        p
                                   8 10        Step 1: Subtract the paise.
                         110       90
                                                         90 – 55 = 35
                    –      80      55

                                   35





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