Example of Subtraction
Subtracting Tens
 First line up the numbers as per the place value (all the tens and the units lined up vertically). Put a line under the last number.
40
30
 Subtract the ones place numbers. (0  0 = 0). Write the zero in the ones place column.
40
30
0
 Subtract the tens place digits (4  3 = 1) and write the answer below the line in the tens place column.
40
30
10
Subtracting Two Digit Numbers
How to subtract twodigit numbers (for example 75  43).
 First line up the numbers as per the place value (all the tens and the units lined up vertically). Draw a line under the last number.
75
43
 Subtract the numbers in the ones place. (53=2) and write the 2 below the line in the ones place column.
75
43
2
 Subtract the digits in the tens place column (74 = 3) and write the answer below the line in the tens place column.
75
43
32
Note: If the ones place number you are subtracting is greater than the top ones place number, then decrease the top tens place number by 1 and increase the top ones place value by 10 before subtracting.
Subtracting Three Digit Numbers
How to subtract three digit numbers (for example 746  463)?
 First line up the numbers as per the place value (all the hundreds,tens and the ones lined up vertically). Draw a line under the last number.
746
463
 Subtract the numbers in the ones place column (6  3 = 3) and write the answer in the ones place column.
746
463
3
 Subtract the digits in the tens place column (4  6 =?). Borrow 1 from the hundreds place to make the top tens place value greater than the bottom tens place value. After this is done, subtract (14  6 = 8) and write the 8 below the line in the tens place column.
6
746
463
83
 Subtract the numbers in the hundreds place column (6  4 = 2) and write the answer below the line in the hundreds place column.
6
746
463
283
Subtracting Hundreds
 First line up the digits as per the place value (all the hundreds, tens and the ones lined up vertically). Draw a line under the bottom number.
400
300
 Subtract the numbers in the ones place digits. (0  0 = 0) and write the answer below the line in the ones place column.
400
300
0
 Subtract the tens place numbers (0  0 = 0) and place the answer below the line and to the tens place column
400
300
00
 Subtract the digits in the hundreds place column (4 3 = 1) and write the answer below the line in the hundreds place column.
400
300
100
Subtraction facts for 0, 1 and 2
The Subtraction facts for 0, 1 and 2 are in the following table.
ZERO 
00=0 
10=1 
20=2 
30=3 
40=4 
ONE 
11=0 
21=1 
31=2 
41=3 
51=4 
TWO 
22=0 
32=1 
42=2 
52=3 
62=4 
When 0 is subtracted to a first digit the answer is the first digit. (e.g. 60 = 6)
Subtracting 1 to any number is like decreasing by 1.
Subtracting 2 to any number is like decreasing by 2.
Mentally Subtracting TwoDigit Numbers
How to mentally subtract twodigit numbers?
Subtract 44 from 93.
 First subtract the two tens place numbers (9  4 = 5)
 If the bottom ones place number is greater than the top ones place number then decrease the answer for the tens digit by one (5  1 = 4) and increase the top ones place digit by 10 (3 + 10 = 13). Now subtract the two ones place numbers (13  4 = 9). Write the answer 49.
Subtract 62 from 84.
 First subtract the numbers in the tens place (86 = 2)
 Subtract the numbers in the ones place (4  2 = 2)
 Write the answer of 22
Subtraction using a Calculator
How to subtracting two numbers (for example 78  56 ) with a calculator?
 Type the first number by pressing the 7 button and the 8 button
 Press the minus operation button
 Type the number 56 by pressing the 5 button and the 6 button
 Press the = button to get the result
Try some yourself:
Exercise 1
 1000  877 =
 1000  233 =
 1000  534 =
 10,000  2455 =
 10,000  9876 =
 10,000  1012 =
 56  57 =
 2323  57 =
 1888  321 =
 567  38 =
Answers to exercise 1
 123
 767
 466
 7545
 0124
 8988
 1
 943
 9679
 529
