Subtraction

1. Subtraction
with borrowing 

2. SUBTRACTION WITH BORROWING
Start with the right-hand column as usual.
63 -
27
When you try to take the 7 away from the 3,
you can't.
If you have 3 pence and a friend wants you
to lend her 7 pence, you can't.

3. TU
63 -
27
Look at the number 63.
It’s made up of 6 tens (60) plus 3
units (3).

4. 63 -
27
You borrow one of the tens off the
60, and lend it to the 3 to make it
13.
This leaves you with 5 tens (50)
plus 13 - which still makes 63!

5. To show you have borrowed 10 off
the 60, cross off the 6 and make it
into a 5.
Put a 1 in front of the 3 to make it
into 13.
The sum now looks like this:
5
6 13 -
2 7

6. Take the 7 away from the 13.
5
6 13 -
2 7
6

7. Take the 2 off the 5.
5
6 13 -
2 7
3 6

8. Take the 2 off the 5.
5
6 13 -
2 7
3 6
The answer is 36!

9. Check your answer by adding it
back to the bottom number
27 +
36

10. 1
2 7 +
3 6
6 3
1
You can carry the
one wherever you
want. Some people
do it at the top,
some at the bottom;
some others use
their fingers so that
they don’t get
confused. Just be
consistent!

11. 2 7 +
3 6
6 3
Whatever way you
used, it should
come back to 63,
which is what we
started with! Now
try some more and
check them back
yourself by adding.