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LP 1 – Subtraction with borrowing (2-digit numbers)

Learning objective: The students will be able to perform subtraction of 2-

digit numbers with borrowing.

 Subtraction means taking away smaller number from a larger number.
(–) is the sign of subtraction.
 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 borrow a number 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.