Concept of

Subtraction
LET'S RECALL!
Tens Ones Tens Ones Tens Ones
2 9 3 7 4 8
- 1 2 - 2 2 - 2 6
 Tens Ones Tens Ones Tens Ones
6 8 7 8 9 9
- 3 7 - 6 5 - 7 6
 Tens Ones Tens Ones Tens Ones
9 0 8 9 7 6
- 3 0 - 5 0 - 3 5
To subtract 2 digit
numbers with regrouping:
1. Align the digits in
columns according to
their place values.
 Tens Ones
2 3
- 7
2. When a digit in the
subtrahend is greater
than the digit in the
minuend, regroup the
digits.
 1 13
2 3
- 7
3. Start subtracting
from the ones
place value, going
to the left.
 1 13
2 3
- 7
1 6
1. Align the digits in
columns according
to their place
values.
 Tens Ones
3 5
- 1 8
2. When a digit in the
subtrahend is greater
than the digit in the
minuend, regroup the
digits.
 2 15
3 5
- 1 8
3. Start subtracting
from the ones
place value, going
to the left.
 2 15
3 5
- 1 8
1 7
1. Again, align the
digits in columns
according to their
place values.
 Tens Ones
4 0
- 1 5
2. When a digit in the
subtrahend is greater
than the digit in the
minuend, regroup the
digits.
 3 10
4 0
- 1 5
3. Start subtracting
from the ones
place value, going
to the left.
 3 10
4 0
- 1 5
2 5
Drill: Find the difference.

2 0
- 1 2
2

3 3
- 1 9
3

4 6
- 3 7
4

5 2
- 2 8
5

6 4
- 3 7
Drill: Find the difference.

2 0
- 1 2
8
2 2 13

3 3
- 1 9
1 4
3 3 16

4 6
- 3 7
9
4 4 12

5 2
- 2 8
2 4
5 5 14

6 4
- 3 7
2 7
THAT'S ALL FOR
TODAY...
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