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(d)      426 – 205                (e)      749 – 216                 (f)      892 – 681


                         H      T      O                    H      T     O                    H      T      O




                    –                                 –                                  –








            Subtraction by Borrowing

            Sometimes the digit we need to subtract is bigger than the digit it has to be
            subtracted from. In such cases we need to regroup or borrow from the digit on
            the left.


            Look at the given examples.


                         H      T      O
              1.                                  Step 1:  Subtract the ones. 5 being bigger than
                         5      6      3
                                                            3 cannot be subtracted.
                    –           2      5








                         H      T      O
                                5      13         Step 2:  Take 1 ten from the tens column and add
                         5      6      3
                                                            it to 3 ones.

                     –          2      5                    10 ones + 3 ones = 13 ones = 13

                                       8                    13 being bigger than 5, subtract.

                                                            13 – 5 = 8

                                                              Change 6 tens to 5 tens in the tens column.


                         H      T      O
                                5      13         Step 3: Subtract the remaining tens.
                         5      6      3
                                                            5 – 2 = 3
                    –           2      5

                                3      8





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