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Subtraction of Numbers (with borrowing)
Let’s try to learn how to subtract numbers with borrowing using the following examples.

Example 4: Subtract 69 from 98.
Solution: Step 1: Subtract the ones. Top Tip

9 being greater than 8 cannot be Borrowing in
subtracted. subtraction is called

Borrow 1 ten from the tens column regrouping.
and change 9 tens to 8 tens.
Add the borrowed 1 ten (10 ones) to 8 ones. T O
18
8
10 ones + 8 ones = 18 ones 9 8

Subtract 9 from 18. – 6 9
18 – 9 = 9 9

Write 9 under the ones place. T O
8
18
Step 2: Subtract the remaining tens. 9 8
8 – 6 = 2 – 6 9
So, 98 – 69 = 29. 2 9

Example 5: Subtract 564 from 802.

Solution: Step 1: Subtract the ones. H T O
4 being greater than 2 cannot be subtracted. 9
12
7
10
We cannot borrow from the tens column as 8 0 2
the number is 0. – 5 6 4
Borrow 1 hundred from the hundreds column 8
and change 8 hundreds to 7 hundreds.
Add the borrowed 1 hundred (10 tens) to 0 tens.

10 tens + 0 tens = 10 tens
Now borrow 1 ten from the tens column and change 10 tens to 9 tens.

Add the borrowed 1 ten to 2 ones.
10 ones + 2 ones = 12 ones

Subtract 4 from 12.

12 – 4 = 8 H T O
Write 8 under the ones place. 9
7 10 12
Step 2: Subtract the remaining tens. 8 0 2
9 – 6 = 3 – 5 6 4

Write 3 under the tens place. 3 8

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