Use Borrowing to Subtract Two-Digit Numbers from Three-Digit Numbers

we will practise subtraction with borrowing.

Example

Subtract the numbers.

349 – 75 = ?

Answer

We set out a subtraction in columns.

Image

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.

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