When you are subtracting two numbers using the column method, you subtract the number on the bottom of the column from the number above it in the column. When you subtract, you may end up in a situation where the number you are subtracting is larger than the number that you are subtracting from. In cases like these, you have to borrow (sometimes called regrouping). Below, you will find a method for subtraction without borrowing, and a method for subtraction with borrowing.
Rule
Example 1
Calculate , and
When you end up in a situation where you have to subtract more than you have, you have to borrow from the column to the left. Subtracting more than you have means that the number at the top of the column is smaller than the number below it. If the number at the top of the column you borrow from is , you have to jump another column to the left and borrow from the top number there. Then you can put a above the , and a above the column that needed to borrow to begin with. Here is a detailed explanation of how to do it:
Rule
Example 2
Calculate , and
Example 3
Calculate and