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Subtr
                      3            Subtractionaction








             Learning Outcomes
                 Students will be able to learn:

                    • subtraction of numbers (up to 3 digits) with and without borrowing.
                    • place value to subtract numbers by using standard algorithm.
                    • to solve problems involving subtraction in different real-life contexts.
                    • mental computation of difference of 2-digit numbers using different strategies.
                    • estimation of difference and verification by actually computing them.


            The larger number from which the smaller number is subtracted is called the minuend.

            The smaller number which is subtracted is called the subtrahend.
            The answer we get after subtracting is called the difference.


            Subtraction of Numbers (without borrowing)
            We always start subtracting from the ones place and move towards the left.

            Example 1:  Subtract 32 from 45.
            Solution:     Step 1:   Subtract the ones and write the difference under                      T  O
                                    the ones place.                                                      4  5

                                    5 – 2 = 3                                                        –  3  2

                                                                                                              3
                          Step 2:  Subtract the tens and write the difference under                       T  O
                                    the tens place.                                                      4  5

                                      4 – 3 = 1                                                      –  3  2
                          So, 45 – 32 = 13.

                          The difference between 45 and 32 is 13.                                        1  3
                          We can write it as 45 – 32 = 13.

            Example 2:  Subtract 86 from 198.
            Solution:           Step 1                      Step 2                     Step 3
                                H  T  O                    H  T  O                     H  T  O

                                1  9  8                    1  9  8                     1  9  8

                            –        8  6              –        8  6               –        8  6
                                         2                      1  2                   1  1  2

                          So, 198 – 86 = 112.

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