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P. 3
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: