Page 5 - MM

Step 3: Now move to the Tens column for subtraction.

Check if the number at the top of the column is larger than or equal to
the number at the bottom of the column:
No. 3 is not larger than or equal to 5. If No, borrow a digit from the top
number in the column to the left. (Hundreds column).
Cross out the top number on the column to the left (2), and write the
number one less (1) than it in its place. Write a 1 in front of the top
number in the column you are subtracting. The number will be 10 plus
the number i.e. (13), which will be larger than the bottom number in the
column.

Subtract the numbers, 13 − 5 = 8. Write the answer below the column
(between the lines) and move to Hundreds column.