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LP 2 – Subtraction with borrowing (3-digit numbers)

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

               digit numbers with borrowing.

                     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 a number from the column to
                       the left.
                     In subtraction, we borrow when the subtrahend is greater than
                       the minuends.


                       Example:  246 – 158=?
                       Step 1: Write the numbers you wish to subtract, one underneath the
                       other in column wise.  Now look at the numbers in the right-most
                       column.


















                       Step 2 : First we subtract the Ones column. Check if the
                       number at the top of the column is larger than or equal to the
                       number at the bottom of the column:
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