we will practise subtraction with borrowing.
Example
Subtract the numbers.
349 – 75 = ?
Answer
We set out a subtraction in columns.

We subtract the ones first. Here we do 9 – 5 = 4.
Next, we have to borrow from the hundreds column and do 14 – 7 = 7 in the tens column.
Finally, there is 2 – 0 = 2 in the hundreds column.