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 Borrowing, carrying and regrouping are the same ideas when
we subtract.

 In subtraction, we borrow when we are subtracting one
number that is greater than another (The subtrahend is greater
than the minuend).
 Sometimes we need a little bit extra in order to do our
subtraction, so we use an amount from the column to the left.

Example: - 72 – 38 =?

 In the above example since we cannot subtract 8 from 2, we need to
borrow. Borrow“1’’ ten from the tens column and regroup the ones

column as 10 ones + 2 ones = 12 ones. Subtract 8 ones from 12 ones
i.e. 12 – 8 = 4 .Write 4 in the ones column .Subtract the tens column.

Since 1 ten is borrowed by the ones column, 7 tens have become 6
tens. Subtract 3 tens from 6 tens i.e. 6 – 3 = 3 tens. Write 3 tens in the
tens column thus 72 – 38 = 34 .

Learning outcome: The students were able to perform
subtraction of 2-digit numbers with borrowing.

LP 2 – Subtraction with borrowing (3-digit)

Learning objective: The students will be able to perform subtraction of 3-

digit numbers with borrowing.