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 Subtraction means taking away smaller number from a larger
number. Subtraction is signified by the ‘Minus’ (-) sign.

 Sometimes in subtraction we need a little bit extra in order to
do the operation, so we borrow an amount from the column to
the left.
 In subtraction, we borrow when the subtrahend is greater than
the minuends.

Example:7 12 12
H T O
8 3 2

4 5 7
3 7 5

 Starting from Ones-column, as 2 is smaller than 7, so, 1ten =

10ones is borrowed from Tens-column. 10ones + 2ones =
12ones. Now we can subtract 12ones – 7ones = 5ones.

 Moving forward to Tens-column, now Tens-column value is
1 tens – 1 ten = 2 tens, which is smaller than 5 tens. So,

1 hundred = 10 tens is borrowed from Hundreds-column. Now
Tens-column value becomes 10 tens + 2 tens = 12 tens. We can
subtract 12 tens – 5 tens = 7 tens.

 Moving forward to Hundreds-column, now Hundreds-column
value is 8 hundreds – 1 hundred = 7 hundreds. We can
subtract

7 hundreds – 4 hundreds = 3 hundreds.
 So, 832 – 457 = 375.

Learning outcome: The students were able to perform subtraction of 3-

digit numbers with borrowing.