Unit 3: Subtraction

# Topic D: Subtraction with Borrowing

When you subtract, the digit that you are taking away may be larger than the top digit in that same column. You must borrow from the column on the left. First, let’s look at two examples using the place value shapes.

Example A: 243 − 128 =

Step 1: 3 ones − 8 ones cannot be done

Borrow one ten and rename it as ten ones. Add the ten ones to the three ones.

Now you can subtract: 13 ones − 8 ones = 5 ones

Step 2: Subtract the tens. 3 tens − 2 tens = 1 ten

Step 3: Subtract the hundreds. 2 hundreds − 1 hundred = 1 hundred

Here is the question using numerals.

Example B: 350 − 124 =

Step 1: 0 ones − 4 ones cannot be done

Borrow one ten and rename it as ten ones.

10 ones − 4 ones = 6 ones

Step 2: 4 tens − 2 tens = 2 tens

Step 3: 3 hundreds − 1 hundred = 2 hundreds

This is how the question looks using numerals.

Exercise One

You may need to borrow 1 ten and rename it as 10 ones to do these subtractions. Check your work using the answer key at the end of the exercise.

1. $\begin{array}[t]{rr}&53\\-&16\\ \hline &37 \end{array}$
2. $\begin{array}[t]{rr}&82\\-&45\\ \hline&37 \end{array}$
3. $\begin{array}[t]{rr}&37\\-&9\\ \hline \\ \end{array}$
4. $\begin{array}[t]{rr}&28\\-&4\\ \hline \\ \end{array}$
5. $\begin{array}[t]{rr}&63\\-&7\\ \hline \\ \end{array}$
6. $\begin{array}[t]{rr}&54\\-&5\\ \hline \\ \end{array}$
7. $\begin{array}[t]{rr}&25\\-&7\\ \hline \\ \end{array}$
8. $\begin{array}[t]{rr}&84\\-&6\\ \hline \\ \end{array}$
9. $\begin{array}[t]{rr}&45\\-&15\\ \hline \\ \end{array}$
10. $\begin{array}[t]{rr}&40\\-&38\\ \hline \\ \end{array}$
11. $\begin{array}[t]{rr}&45\\-&20\\ \hline \\ \end{array}$
12. $\begin{array}[t]{rr}&70\\-&21\\ \hline \\ \end{array}$
13. $\begin{array}[t]{rr}&645\\-&26\\ \hline \\ \end{array}$
14. $\begin{array}[t]{rr}&258\\-&14\\ \hline \\ \end{array}$
15. $\begin{array}[t]{rr}&786\\-&47\\ \hline \\ \end{array}$
16. $\begin{array}[t]{rr}&895\\-&29\\ \hline \\ \end{array}$
17. $\begin{array}[t]{rr}&747\\-&109\\ \hline \\ \end{array}$
18. $\begin{array}[t]{rr}&642\\-&420\\ \hline \\ \end{array}$
19. $\begin{array}[t]{rr}&438\\-&215\\ \hline \\ \end{array}$
20. $\begin{array}[t]{rr}&953\\-&838\\ \hline \\ \end{array}$
21. $\begin{array}[t]{rr}&532\\-&314\\ \hline \\ \end{array}$
22. $\begin{array}[t]{rr}&795\\-&238\\ \hline \\ \end{array}$
23. $\begin{array}[t]{rr}&956\\-&348\\ \hline \\ \end{array}$
24. $\begin{array}[t]{rr}&574\\-&218\\ \hline \\ \end{array}$

1. 37
2. 37
3. 28
4. 24
5. 56
6. 49
7. 18
8. 78
9. 30
10. 2
11. 25
12. 49
13. 619
14. 244
15. 739
16. 866
17. 638
18. 222
19. 223
20. 115
21. 218
22. 557
23. 608
24. 356

To check your subtraction, add the answer (the difference) to the number you took away. If your subtracting was correct, the result of the adding will equal the number you started with in the subtraction question.

Example C: 726 − 317

Difference: $\begin{array}[t]{r}726\\-317\\ \hline 409\end{array}$

To check, add 409 to 317

$\begin{array}[t]{r} 409\\+317\\ \hline 726\end{array}$

Exercise Two

You may need to borrow 1 ten and rename it as 10 ones to do these subtractions. Use the method for checking your answer beside each question. Check your work using the answer key at the end of the exercise.

1. $\begin{array}[t]{rr}&42\\-&5\\ \hline &37 \end{array}$ check: $\begin{array}[t]{rr}&37\\+&5\\ \hline &42 \end{array}$
2. $\begin{array}[t]{rr}&83\\-&6\\ \hline \\ \end{array}$ check:
3. $\begin{array}[t]{rr}&91\\-&7\\ \hline \\ \end{array}$ check:
4. $\begin{array}[t]{rr}&70\\-&4\\ \hline \\ \end{array}$ check:
5. $\begin{array}[t]{rr}&64\\-&37\\ \hline \\ \end{array}$ check:
6. $\begin{array}[t]{rr}&32\\-&16\\ \hline \\ \end{array}$ check:
7. $\begin{array}[t]{rr}&65\\-&16\\ \hline \\ \end{array}$ check:
8. $\begin{array}[t]{rr}&98\\-&39\\ \hline \\ \end{array}$ check:
9. $\begin{array}[t]{rr}&775\\-&49\\ \hline \\ \end{array}$ check:
10. $\begin{array}[t]{rr}&974\\-&26\\ \hline \\ \end{array}$ check:
11. $\begin{array}[t]{rr}&483\\-&75\\ \hline \\ \end{array}$ check:
12. $\begin{array}[t]{rr}&896\\-&57\\ \hline \\ \end{array}$ check:
13. $\begin{array}[t]{rr}&785\\-&627\\ \hline \\ \end{array}$ check:
14. $\begin{array}[t]{rr}&961\\-&543\\ \hline \\ \end{array}$ check:
15. $\begin{array}[t]{rr}&941\\-&319\\ \hline \\ \end{array}$ check:
16. $\begin{array}[t]{rr}&850\\-&434\\ \hline \\ \end{array}$ check:

1. 37
2. 77
3. 84
4. 66
5. 27
6. 16
7. 49
8. 59
9. 726
10. 948
11. 408
12. 839
13. 158
14. 418
15. 622
16. 416

Use this same method of borrowing when you subtract the hundreds, thousands, ten thousands, and so on. Look at the place value shapes as you work through these examples.

Example D: 225 − 162

Step 1: 5 ones − 2 ones = 3 ones

Step 2: 2 tens − 6 tens (can’t be done)

Borrow one hundred and rename it as 10 tens which you add onto the 2 tens.

12 tens − 6 tens = 6 tens

Step 3: 1 hundred – 1 hundred = 0 hundreds

Note: The 0 in the hundreds is not needed in the answer (063) because it is the first digit and does not have to hold the place.

Example E: 331 − 145

Step 1: 1 one − 5 ones (can’t be done)

Borrow 1 ten and rename it as 10 ones which you add onto the 1 one.

11 ones − 5 ones = 6 ones

Step 2: 2 tens − 4 tens (can’t be done)

Borrow one hundred and rename it as 10 tens which you add onto the 2 tens.

Step 3: 2 hundreds − 1 hundred = 1 hundred

Exercise Three

Subtract the following. Check your work using the answer key at the end of the exercise.

1. $\begin{array}[t]{rr}& 286\\-&138\\ \hline& 148 \end{array}$
2. $\begin{array}[t]{rr}& 481\\-&225 \\ \hline& 256 \end{array}$
3. $\begin{array}[t]{rr}& 390\\-&135\\ \hline \\ \end{array}$
4. $\begin{array}[t]{rr}& 390\\-&135\\ \hline \\ \end{array}$
5. $\begin{array}[t]{rr}& 734\\-&582\\ \hline \\ \end{array}$
6. $\begin{array}[t]{rr}& 281\\-&175\\ \hline \\ \end{array}$
7. $\begin{array}[t]{rr}& 925\\-&68\\ \hline \\ \end{array}$
8. $\begin{array}[t]{rr}& 260\\-&154\\ \hline \\ \end{array}$
9. $\begin{array}[t]{rr}& 379\\-&235\\ \hline \\ \end{array}$
10. $\begin{array}[t]{rr}& 532\\-&290\\ \hline \\ \end{array}$
11. $\begin{array}[t]{rr}& 82\\-&79\\ \hline \\ \end{array}$
12. $\begin{array}[t]{rr}& 262\\-&39\\ \hline \\ \end{array}$
13. $\begin{array}[t]{rr}& 427\\-&183\\ \hline \\ \end{array}$
14. $\begin{array}[t]{rr}& 452\\-&173\\ \hline \\ \end{array}$
15. $\begin{array}[t]{rr}& 692\\-&473\\ \hline \\ \end{array}$
16. $\begin{array}[t]{rr}& 634\\-&273\\ \hline \\ \end{array}$
17. $\begin{array}[t]{rr}& 465\\-&374\\ \hline \\ \end{array}$
18. $\begin{array}[t]{rr}& 785\\-&147\\ \hline \\ \end{array}$
19. $\begin{array}[t]{rr}& 937\\-&258\\ \hline \\ \end{array}$
20. $\begin{array}[t]{rr}& 946\\-&463\\ \hline \\ \end{array}$
21. $\begin{array}[t]{rr}& 734\\-&208\\ \hline \\ \end{array}$
22. $\begin{array}[t]{rr}& 563\\-&154\\ \hline \\ \end{array}$
23. $\begin{array}[t]{rr}& 782\\-&254\\ \hline \\ \end{array}$
24. $\begin{array}[t]{rr}& 621\\-&442\\ \hline \\ \end{array}$

1. 148
2. 256
3. 255
4. 152
5. 152
6. 106
7. 857
8. 106
9. 144
10. 242
11. 3
12. 223
13. 244
14. 279
15. 219
16. 361
17. 91
18. 638
19. 679
20. 483
21. 526
22. 409
23. 528
24. 179

Exercise Four

Subtract the following. Check your work using the answer key at the end of the exercise.

1. $\begin{array}[t]{rr}&776\\-&382\\ \hline \\ \end{array}$
2. $\begin{array}[t]{rr}&426\\-&327\\ \hline \\ \end{array}$
3. $\begin{array}[t]{rr}&957\\-&234\\ \hline \\ \end{array}$
4. $\begin{array}[t]{rr}& 845\\-&416\\ \hline \\ \end{array}$
5. $\begin{array}[t]{rr}&967\\-&173\\ \hline \\ \end{array}$
6. $\begin{array}[t]{rr}&406\\-&257\\ \hline \\ \end{array}$
7. $\begin{array}[t]{rr}&857\\-&143\\ \hline \\ \end{array}$
8. $\begin{array}[t]{rr}&757\\-&129\\ \hline \\ \end{array}$
9. $\begin{array}[t]{rr}&567\\-&182\\ \hline \\ \end{array}$
10. $\begin{array}[t]{rr}&952\\-&278\\ \hline \\ \end{array}$
11. $\begin{array}[t]{rr}&863\\-&389\\ \hline \\ \end{array}$
12. $\begin{array}[t]{rr}&689\\-&434\\ \hline \\ \end{array}$
13. $\begin{array}[t]{rr}&754\\-&526\\ \hline \\ \end{array}$
14. $\begin{array}[t]{rr}&572\\-&493\\ \hline \\ \end{array}$
15. $\begin{array}[t]{rr}&714\\-&588\\ \hline \\ \end{array}$
16. $\begin{array}[t]{rr}&795\\-&497\\ \hline \\ \end{array}$
17. $\begin{array}[t]{rr}&390\\-&256\\ \hline \\ \end{array}$
18. $\begin{array}[t]{rr}&745\\-&649\\ \hline \\ \end{array}$
19. $\begin{array}[t]{rr}&639\\-&484\\ \hline \\ \end{array}$
20. $\begin{array}[t]{rr}&811\\-&173\\ \hline \\ \end{array}$
21. $\begin{array}[t]{rr}&678\\-&290\\ \hline \\ \end{array}$
22. $\begin{array}[t]{rr}&740\\-&272\\ \hline \\ \end{array}$
23. $\begin{array}[t]{rr}&983\\-&876\\ \hline \\ \end{array}$
24. $\begin{array}[t]{rr}&839\\-&653\\ \hline \\ \end{array}$

1. 394
2. 109
3. 723
4. 429
5. 794
6. 149
7. 714
8. 628
9. 385
10. 674
11. 474
12. 255
13. 228
14. 79
15. 126
16. 298
17. 134
18. 96
19. 155
20. 638
21. 388
22. 468
23. 107
24. 186

Now work through this example, where you must also rename one thousand as ten hundreds to do the subtraction.

Example F: 3 245 − 1 678

Step 1: Subtract the ones.

Step 2: Subtract the tens.

Step 3: Subtract the hundreds.

Step 4: Subtract the thousands and check.

Exercise Five

Find the differences. Check your work using the answer key at the end of the exercise.

1. $\begin{array}[t]{rr}&4\, 295\\-& 724\\ \hline \\ \end{array}$
2. $\begin{array}[t]{rr}&8\, 281 \\-& 470\\ \hline \\ \end{array}$
3. $\begin{array}[t]{rr}&5\, 564 \\-& 644\\ \hline \\ \end{array}$
4. $\begin{array}[t]{rr}&6\, 382\\-& 882\\ \hline \\ \end{array}$
5. $\begin{array}[t]{rr}&8\, 513 \\-& 829\\ \hline \\ \end{array}$
6. $\begin{array}[t]{rr}&3\, 527 \\-& 758\\ \hline \\ \end{array}$
7. $\begin{array}[t]{rr}&3\, 154\\-& 205\\ \hline \\ \end{array}$
8. $\begin{array}[t]{rr}&2\, 640 \\-& 834\\ \hline \\ \end{array}$
9. $\begin{array}[t]{rr}&7\, 355 \\-& 4\, 038\\ \hline \\ \end{array}$
10. $\begin{array}[t]{rr}&5\, 189 \\-& 2\, 348\\ \hline \\ \end{array}$
11. $\begin{array}[t]{rr}&4\, 289 \\-& 2\, 534\\ \hline \\ \end{array}$
12. $\begin{array}[t]{rr}&6\, 753\\-& 1\, 942\\ \hline \\ \end{array}$
13. $\begin{array}[t]{rr}&8\, 684\\-& 2\, 916\\ \hline \\ \end{array}$
14. $\begin{array}[t]{rr}&7\, 459 \\-& 3\, 927\\ \hline \\ \end{array}$
15. $\begin{array}[t]{rr}&8\, 360\\-& 6\, 376\\ \hline \\ \end{array}$
16. $\begin{array}[t]{rr}&9\, 418 \\-& 4\, 739\\ \hline \\ \end{array}$
17. $\begin{array}[t]{rr}&75\, 762\\-& 9\, 351\\ \hline \\ \end{array}$
18. $\begin{array}[t]{rr}&72\, 641\\-& 8\, 736\\ \hline \\ \end{array}$
19. $\begin{array}[t]{rr}&16\, 793\\-& 7\, 325\\ \hline \\ \end{array}$
20. $\begin{array}[t]{rr}&12\, 533\\-& 9\, 362\\ \hline \\ \end{array}$
21. $\begin{array}[t]{rr}&72\, 209\\-& 9\, 786\\ \hline \\ \end{array}$
22. $\begin{array}[t]{rr}&34\, 092 \\-& 4\, 538\\ \hline \\ \end{array}$
23. $\begin{array}[t]{rr}&42\, 126 \\-& 24\, 762\\ \hline \\ \end{array}$
24. $\begin{array}[t]{rr}&52\, 750 \\-& 14\, 789\\ \hline \\ \end{array}$

1. 3571
2. 7811
3. 4920
4. 5500
5. 7684
6. 2769
7. 2949
8. 1806
9. 3317
10. 2841
11. 1755
12. 4811
13. 5768
14. 3532
15. 1984
16. 4679
17. 66411
18. 63905
19. 9468
20. 3171
21. 62423
22. 29554
23. 17364
24. 37961

Exercise Six

Find the differences. Check your work using the answer key at the end of the exercise.

1. $\begin{array}[t]{rr}& 4\,262 \\-& 2\, 738 \\ \hline& 1\, 524 \end{array}$
2. $\begin{array}[t]{rr}& 3 \,236 \\-& 1\, 594\\ \hline \\ \end{array}$
3. $\begin{array}[t]{rr}& 4\, 697 \\-& 3\, 268\\ \hline \\ \end{array}$
4. $\begin{array}[t]{rr}& 8 \,321 \\-& 4\, 543\\ \hline \\ \end{array}$
5. $\begin{array}[t]{rr}& 2\, 831 \\-& 289\\ \hline \\ \end{array}$
6. $\begin{array}[t]{rr}& 5\, 623 \\-& 3\, 352\\ \hline \\ \end{array}$
7. $\begin{array}[t]{rr}& 8 \,428 \\-& 6\, 309\\ \hline \\ \end{array}$
8. $\begin{array}[t]{rr}& 9 \,629\\-& 7\, 258\\ \hline \\ \end{array}$
9. $\begin{array}[t]{rr}& 5 \,230\\-& 2 \,456\\ \hline \\ \end{array}$
10. $\begin{array}[t]{rr}& 3 \,682 \\-& 963\\ \hline \\ \end{array}$
11. $\begin{array}[t]{rr}& 29\, 285 \\-& 18\, 357\\ \hline \\ \end{array}$
12. $\begin{array}[t]{rr}& 43\, 325 \\-& 3\, 187\\ \hline \\ \end{array}$
13. $\begin{array}[t]{rr}& 81\, 328 \\-& 22\, 595\\ \hline \\ \end{array}$
14. $\begin{array}[t]{rr}& 58\, 234 \\-& 23\, 678\\ \hline \\ \end{array}$
15. $\begin{array}[t]{rr}& 28\, 243\\-& 9 \,578\\ \hline \\ \end{array}$
16. $\begin{array}[t]{rr}& 3\, 245 \\-& 1\, 678\\ \hline \\ \end{array}$
17. $\begin{array}[t]{rr}& 6\, 254 \\-& 1 \,733\\ \hline \\ \end{array}$
18. $\begin{array}[t]{rr}& 5\, 214 \\-& 1 \,783\\ \hline \\ \end{array}$
19. $\begin{array}[t]{rr}& 23\, 244 \\-& 15\, 534\\ \hline \\ \end{array}$
20. $\begin{array}[t]{rr}& 16\, 121 \\-& 12\, 768\\ \hline \\ \end{array}$
21. $\begin{array}[t]{rr}& 53\, 507 \\-& 14 \,421\\ \hline \\ \end{array}$
22. $\begin{array}[t]{rr}& 31\, 582 \\-& 14 \,413\\ \hline \\ \end{array}$
23. $\begin{array}[t]{rr}& 71\, 629 \\-& 12 \,350\\ \hline \\ \end{array}$
24. $\begin{array}[t]{rr}& 44\, 610 \\-& 13 \,071\\ \hline \\ \end{array}$

1. 1524
2. 1642
3. 1429
4. 3778
5. 2542
6. 2271
7. 2119
8. 2371
9. 2774
10. 2719
11. 10928
12. 40138
13. 58733
14. 34556
15. 18665
16. 1567
17. 4521
18. 3431
19. 7710
20. 3353
21. 39086
22. 17169
23. 59279
24. 31539

# Zeroes in Subtracting

You will have subtraction questions with a zero in the place that you want to borrow from. You have to do a double borrowing. Look carefully at the example.

Example G: 2 405 − 368 =

Step 1: 5 ones – 8 ones (can’t be done)

Borrow one ten – whoops – no tens!

Borrow one hundred and rename it as 10 tens…

Now, borrow a ten. 15 ones − 8 ones = 7 ones

Step 2: 9 tens − 6 tens = 3 tens

Step 3: 3 hundreds − 3 hundreds = 0 hundreds

Step 4: 2 thousands − no thousands = 2 thousands

Exercise Seven

Find the differences. Check your work using the answer key at the end of the exercise.

1. $\begin{array}[t]{rr}& 102\\-&23\\ \hline \\ \end{array}$
2. $\begin{array}[t]{rr}& 508\\-&39\\ \hline \\ \end{array}$
3. $\begin{array}[t]{rr}& 804\\-&37\\ \hline \\ \end{array}$
4. $\begin{array}[t]{rr}& 607\\-&48\\ \hline \\ \end{array}$
5. $\begin{array}[t]{rr}& 406\\-&178\\ \hline \\ \end{array}$
6. $\begin{array}[t]{rr}& 302\\-&218\\ \hline \\ \end{array}$
7. $\begin{array}[t]{rr}& 203\\-&157\\ \hline \\ \end{array}$
8. $\begin{array}[t]{rr}& 601\\-&296\\ \hline \\ \end{array}$
9. $\begin{array}[t]{rr}& 2\, 075\\-&436\\ \hline \\ \end{array}$
10. $\begin{array}[t]{rr}& 3\, 076\\-&594\\ \hline \\ \end{array}$
11. $\begin{array}[t]{rr}& 4\, 037\\-&289\\ \hline \\ \end{array}$
12. $\begin{array}[t]{rr}& 6\, 032\\-&764\\ \hline \\ \end{array}$
13. $\begin{array}[t]{rr}& 4\, 057 \\-& 2\, 049\\ \hline \\ \end{array}$
14. $\begin{array}[t]{rr}& 6\, 035 \\-& 2\, 634\\ \hline \\ \end{array}$
15. $\begin{array}[t]{rr}& 9\, 025 \\-& 4\, 603\\ \hline \\ \end{array}$
16. $\begin{array}[t]{rr}& 5\, 075 \\-& 2\, 364\\ \hline \\ \end{array}$
17. $\begin{array}[t]{rr}& 50\, 398\\-& 4\, 247\\ \hline \\ \end{array}$
18. $\begin{array}[t]{rr}& 40\, 683 \\-& 3 \,162\\ \hline \\ \end{array}$
19. $\begin{array}[t]{rr}& 50\, 216 \\-& 5 \,183\\ \hline \\ \end{array}$
20. $\begin{array}[t]{rr}& 60\, 831 \\-& 7\, 081\\ \hline \\ \end{array}$
21. $\begin{array}[t]{rr}& 40\, 465 \\-& 21\, 528\\ \hline \\ \end{array}$
22. $\begin{array}[t]{rr}& 30 \,429 \\-& 14\, 953\\ \hline \\ \end{array}$
23. $\begin{array}[t]{rr}& 70\, 543 \\-& 37\, 835\\ \hline \\ \end{array}$
24. $\begin{array}[t]{rr}& 80\, 106 \\-& 47\, 297\\ \hline \\ \end{array}$

1. 79
2. 469
3. 767
4. 559
5. 228
6. 84
7. 46
8. 305
9. 1639
10. 2482
11. 3748
12. 5268
13. 2008
14. 3401
15. 4422
16. 2711
17. 46151
18. 37521
19. 45033
20. 53750
21. 18937
22. 15476
23. 32708
24. 32809

Exercise Eight

Find the differences. Check your work using the answer key at the end of the exercise.

1. $\begin{array}[t]{rr}& 400\\-&197\\ \hline \\ \end{array}$
2. $\begin{array}[t]{rr}& 307\\-&138\\ \hline \\ \end{array}$
3. $\begin{array}[t]{rr}& 800\\-&475\\ \hline \\ \end{array}$
4. $\begin{array}[t]{rr}& 608\\-&439\\ \hline \\ \end{array}$
5. $\begin{array}[t]{rr}& 307\\-&168\\ \hline \\ \end{array}$
6. $\begin{array}[t]{rr}& 200\\-&99\\ \hline \\ \end{array}$
7. $\begin{array}[t]{rr}& 400\\-&43\\ \hline \\ \end{array}$
8. $\begin{array}[t]{rr}& 208\\-&126\\ \hline \\ \end{array}$
9. $\begin{array}[t]{rr}& 3\, 000\\-& 2\, 678\\ \hline \\ \end{array}$
10. $\begin{array}[t]{rr}& 7\, 205 \\-& 2\, 306\\ \hline \\ \end{array}$
11. $\begin{array}[t]{rr}& 2\, 048 \\-& 281\\ \hline \\ \end{array}$
12. $\begin{array}[t]{rr}& 6\, 005\\-& 2 \,368\\ \hline \\ \end{array}$
13. $\begin{array}[t]{rr}& 5\, 000 \\-& 3 \,468\\ \hline \\ \end{array}$
14. $\begin{array}[t]{rr}& 4 \,006 \\-& 2 \,179\\ \hline \\ \end{array}$
15. $\begin{array}[t]{rr}& 3 \,007 \\-& 1 \,930\\ \hline \\ \end{array}$
16. $\begin{array}[t]{rr}& 2 \,007 \\-& 237\\ \hline \\ \end{array}$
17. $\begin{array}[t]{rr}& 43\, 004 \\-& 2 \,873\\ \hline \\ \end{array}$
18. $\begin{array}[t]{rr}& 20\, 038 \\-& 9 \,156\\ \hline \\ \end{array}$
19. $\begin{array}[t]{rr}& 60 \,125 \\-& 8 \,421\\ \hline \\ \end{array}$
20. $\begin{array}[t]{rr}& 40 \,063 \\-& 2 \,734\\ \hline \\ \end{array}$
21. $\begin{array}[t]{rr}& 70 \,059 \\-& 38 \,423\\ \hline \\ \end{array}$
22. $\begin{array}[t]{rr}& 80 \,062 \\-& 35 \,087\\ \hline \\ \end{array}$
23. $\begin{array}[t]{rr}& 90 \,035 \\-& 68 \,746\\ \hline \\ \end{array}$
24. $\begin{array}[t]{rr}& 60 \,063 \\-& 55 \,895\\ \hline \\ \end{array}$

1. 203
2. 169
3. 325
4. 169
5. 139
6. 101
7. 357
8. 82
9. 322
10. 4899
11. 1767
12. 3637
13. 1532
14. 1827
15. 1077
16. 1770
17. 40131
18. 10882
19. 51704
20. 37329
21. 31636
22. 44975
23. 21289
24. 4168

If a subtraction question has the numbers side by side, rewrite the question in columns. Put the ones under the ones, the tens under the tens, the hundreds under the hundreds, etc.

Example H: 5 625 − 2 468

Exercise Nine

Rewrite each question in columns and find the difference. Check your work using the answer key at the end of the exercise.

1. $\begin{array}[t]{rr}& 5\, 042 \\-& 3\, 185 \\ \hline \\ \end{array}$
2. $\begin{array}[t]{rr}& 8 \,042 \\-&6 \,368 \\ \hline \\ \end{array}$
3. $\begin{array}[t]{rr}& 2 \,630 \\-&95 \\ \hline \\ \end{array}$
4. $\begin{array}[t]{rr}& 1 \,201 \\-&159 \\ \hline \\ \end{array}$
5. $\begin{array}[t]{rr}& 34 \,582\\-& 6\, 121 \\ \hline \\ \end{array}$
6. $\begin{array}[t]{rr}& 44 \,610\\-& 4\, 527 \\ \hline \\ \end{array}$
7. $\begin{array}[t]{rr}& 54 \,507 \\-& 13\, 421 \\ \hline \\ \end{array}$
8. $\begin{array}[t]{rr}& 7 \,050 \\-& 2 \,144 \\ \hline \\ \end{array}$
9. $\begin{array}[t]{rr}& 71 \,629 \\-& 12 \,350 \\ \hline \\ \end{array}$
10. $\begin{array}[t]{rr}& 64 \,182 \\-& 28 \,934 \\ \hline \\ \end{array}$

1. 1857
2. 1674
3. 2535
4. 1042
5. 28461
6. 40083
7. 41086
8. 4906
9. 59279
10. 35248

# Topic D: Self-Test

Mark     /15    Aim 11/15

1. $\begin{array}[t]{rr}& 71\\-&32\\ \hline \\ \end{array}$
2. $\begin{array}[t]{rr}& 704\\-&325\\ \hline \\ \end{array}$
3. $\begin{array}[t]{rr}& 400\\-&208\\ \hline \\ \end{array}$
4. $\begin{array}[t]{rr}& 8\,923\\-& 3\, 061\\ \hline \\ \end{array}$
5. $\begin{array}[t]{rr}& 5\, 211\\-& 4 \,390\\ \hline \\ \end{array}$
6. $\begin{array}[t]{rr}& 8 \,204 \\-& 3 \,461\\ \hline \\ \end{array}$
7. $\begin{array}[t]{rr}& 9 \,074 \\-& 5 \,482\\ \hline \\ \end{array}$
8. $\begin{array}[t]{rr}& 8 \,092 \\-& 6 \,578\\ \hline \\ \end{array}$
9. $\begin{array}[t]{rr}& 49\, 053\\-& 8\, 954\\ \hline \\ \end{array}$
10. $\begin{array}[t]{rr}& 86 \,502 \\-& 6 \,590\\ \hline \\ \end{array}$
11. $\begin{array}[t]{rr}& 47 \,293 \\-& 26\, 349\\ \hline \\ \end{array}$
12. $\begin{array}[t]{rr}& 73 \,050 \\-& 27\, 455\\ \hline \\ \end{array}$
2. Subtract. (3 marks)
1. 5302 − 3981 =
2. 7043 − 95 =
3. 6000 − 989 =

1. 39
2. 379
3. 192
4. 5 862
5. 821
6. 4743
7. 3562
8. 1514
9. 40099
10. 79912
11. 20944
12. 45595
1. 1321
2. 6948
3. 5011