1. Subtraction with Borrowing By Mrs. Cupples

2. 574 - 396 So let’s say that we start with the following math problem…

3. 574 - 396 Start at the Ones Place. Since we cannot do 4 – 6, we need to borrow from the tens place.

4. 4 7 574 - 396 So the 4 went right next door to see if the 7 had something to borrow.

5. 4 7 574 - 396 The 7 said, “Sure!! Take one! And since I am in the tens place, I am worth 10 for you!“ The 7 became a 6… and the 4 went back home as a 14. 1 1 6\6\ 6\6\

6. 574 - 396 6 1 6\6\ Next we look at the Tens Place. We can’t do 6 – 9, so again we have to borrow. So the 6 goes next door to the Hundreds Place. 5

7. 6 5 574 - 396 The 5 is happy to help, so the 5 becomes a 4 and the 6 becomes a 16! 6\6\ 1 4\4\ 1 4 1 \ We now have enough in each column to subtract!! Thanks to our neighbors right next door.

8. 574 - 396 6\6\ So first in the Ones Place we had to borrow from the Tens Place. The 7 became a 6 and the 4 became a 14. 1 Then we had to borrow from the Hundreds Place because we don’t have enough in the Tens Place. The 5 becomes a 4 and the 6 becomes a 16. 4 1 \ Now we can finally subtract each column to find our answer. 14 – 6 = 8 16 – 9 = 7 4 – 3 = 1

9. 574 - 396 8 7 1 Now don’t forget that you can ALWAYS add to double check your subtraction!! Your bottom two numbers should add up to the top number that you started with. Let’s try that next….

10. 574 - 396 8 7 1 396 178 Start at the Ones Place, at 6 + 8 which = 14. Write down the 4 and carry the 1. 4 57 1 + First we take the two numbers to add. Next go to the Tens Place and see that 9 + the 1 that you carried, make 10 + the 7 = 17. Write down the 7 and carry the 1. 1 Finally add the Hundreds Place to find that 3 + 1 + 1 = 5 If your two numbers match, you are right!! If not, you need to go back and see where you made a mistake.

11. Great Job!! Now you can apply that to other Subtraction Problems, and become a pro!!