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.