{"id":67,"date":"2022-08-16T19:49:11","date_gmt":"2022-08-16T23:49:11","guid":{"rendered":"https:\/\/opentextbc.ca\/alfm2\/?post_type=chapter&p=67"},"modified":"2025-09-18T16:42:14","modified_gmt":"2025-09-18T20:42:14","slug":"subtraction-with-borrowing","status":"publish","type":"chapter","link":"https:\/\/opentextbc.ca\/alfm2\/chapter\/subtraction-with-borrowing\/","title":{"raw":"Topic D: Subtraction with Borrowing","rendered":"Topic D: Subtraction with Borrowing"},"content":{"raw":"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\u2019s look at two examples using the place value shapes.\r\n
\r\n

Example A: 243 \u2212 128 =<\/p>\r\n\r\n<\/header>\r\n

\r\n\r\n\"2Step 1<\/strong>: 3 ones \u2212 8 ones cannot be done\r\n\r\nBorrow one ten and rename it as ten ones. Add the ten ones to the three ones.\r\n\r\n\"2Now you can subtract: 13 ones \u2212 8 ones = 5 ones\r\n\r\nStep 2<\/strong>: Subtract the tens. 3 tens \u2212 2 tens = 1 ten\r\n\r\nStep 3<\/strong>: Subtract the hundreds. 2 hundreds \u2212 1 hundred = 1 hundred\r\n\r\nHere is the question using numerals.\r\n\r\n\"243\r\n\r\n \r\n\r\n<\/div>\r\n<\/div>\r\n
\r\n

Example B: 350 \u2212 124 =<\/p>\r\n\r\n<\/header>\r\n

\r\n\r\n\"3\r\n\r\nStep 1<\/strong>: 0 ones \u2212 4 ones cannot be done\r\n\r\nBorrow one ten and rename it as ten ones.\r\n\r\n\"3\r\n\r\n10 ones \u2212 4 ones = 6 ones\r\n\r\nStep 2<\/strong>: 4 tens \u2212 2 tens = 2 tens\r\n\r\nStep 3<\/strong>: 3 hundreds \u2212 1 hundred = 2 hundreds\r\n\r\nThis is how the question looks using numerals.\r\n\r\n\"350\r\n\r\n<\/div>\r\n<\/div>\r\n
\r\n

Exercise One<\/p>\r\n\r\n<\/header>\r\n

\r\n\r\nYou 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.\r\n
    \r\n \t
  1. [latex]\\begin{array}[t]{rr}&53\\\\-&16\\\\ \\hline &37 \\end{array}[\/latex]<\/li>\r\n \t
  2. [latex]\\begin{array}[t]{rr}&82\\\\-&45\\\\ \\hline&37 \\end{array}[\/latex]<\/li>\r\n \t
  3. [latex]\\begin{array}[t]{rr}&37\\\\-&9\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
  4. [latex]\\begin{array}[t]{rr}&28\\\\-&4\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
  5. [latex]\\begin{array}[t]{rr}&63\\\\-&7\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
  6. [latex]\\begin{array}[t]{rr}&54\\\\-&5\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
  7. [latex]\\begin{array}[t]{rr}&25\\\\-&7\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
  8. [latex]\\begin{array}[t]{rr}&84\\\\-&6\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
  9. [latex]\\begin{array}[t]{rr}&45\\\\-&15\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
  10. [latex]\\begin{array}[t]{rr}&40\\\\-&38\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
  11. [latex]\\begin{array}[t]{rr}&45\\\\-&20\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
  12. [latex]\\begin{array}[t]{rr}&70\\\\-&21\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
  13. [latex]\\begin{array}[t]{rr}&645\\\\-&26\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
  14. [latex]\\begin{array}[t]{rr}&258\\\\-&14\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
  15. [latex]\\begin{array}[t]{rr}&786\\\\-&47\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
  16. [latex]\\begin{array}[t]{rr}&895\\\\-&29\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
  17. [latex]\\begin{array}[t]{rr}&747\\\\-&109\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
  18. [latex]\\begin{array}[t]{rr}&642\\\\-&420\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
  19. [latex]\\begin{array}[t]{rr}&438\\\\-&215\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
  20. [latex]\\begin{array}[t]{rr}&953\\\\-&838\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
  21. [latex]\\begin{array}[t]{rr}&532\\\\-&314\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
  22. [latex]\\begin{array}[t]{rr}&795\\\\-&238\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
  23. [latex]\\begin{array}[t]{rr}&956\\\\-&348\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
  24. [latex]\\begin{array}[t]{rr}&574\\\\-&218\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n<\/ol>\r\nAnswers to Exercise One<\/strong>\r\n
      \r\n \t
    1. 37<\/li>\r\n \t
    2. 37<\/li>\r\n \t
    3. 28<\/li>\r\n \t
    4. 24<\/li>\r\n \t
    5. 56<\/li>\r\n \t
    6. 49<\/li>\r\n \t
    7. 18<\/li>\r\n \t
    8. 78<\/li>\r\n \t
    9. 30<\/li>\r\n \t
    10. 2<\/li>\r\n \t
    11. 25<\/li>\r\n \t
    12. 49<\/li>\r\n \t
    13. 619<\/li>\r\n \t
    14. 244<\/li>\r\n \t
    15. 739<\/li>\r\n \t
    16. 866<\/li>\r\n \t
    17. 638<\/li>\r\n \t
    18. 222<\/li>\r\n \t
    19. 223<\/li>\r\n \t
    20. 115<\/li>\r\n \t
    21. 218<\/li>\r\n \t
    22. 557<\/li>\r\n \t
    23. 608<\/li>\r\n \t
    24. 356<\/li>\r\n<\/ol>\r\n<\/div>\r\n<\/div>\r\nTo check your subtraction, add the answer<\/strong> (the difference<\/strong>) 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.\r\n
      \r\n

      Example C: 726 \u2212 317<\/p>\r\n\r\n<\/header>\r\n

      \r\n\r\nDifference: [latex]\\begin{array}[t]{r}726\\\\-317\\\\ \\hline 409\\end{array}[\/latex]\r\n\r\nTo check, add 409 to 317\r\n\r\n[latex]\\begin{array}[t]{r} 409\\\\+317\\\\ \\hline 726\\end{array}[\/latex]\r\n\r\n<\/div>\r\n<\/div>\r\n
      \r\n

      Exercise Two<\/p>\r\n\r\n<\/header>\r\n

      \r\n\r\nYou 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.\r\n
        \r\n \t
      1. [latex]\\begin{array}[t]{rr}&42\\\\-&5\\\\ \\hline &37 \\end{array}[\/latex] check: [latex]\\begin{array}[t]{rr}&37\\\\+&5\\\\ \\hline &42 \\end{array}[\/latex]<\/li>\r\n \t
      2. [latex]\\begin{array}[t]{rr}&83\\\\-&6\\\\ \\hline \\\\ \\end{array}[\/latex] check:<\/li>\r\n \t
      3. [latex]\\begin{array}[t]{rr}&91\\\\-&7\\\\ \\hline \\\\ \\end{array}[\/latex] check:<\/li>\r\n \t
      4. [latex]\\begin{array}[t]{rr}&70\\\\-&4\\\\ \\hline \\\\ \\end{array}[\/latex] check:<\/li>\r\n \t
      5. [latex]\\begin{array}[t]{rr}&64\\\\-&37\\\\ \\hline \\\\ \\end{array}[\/latex] check:<\/li>\r\n \t
      6. [latex]\\begin{array}[t]{rr}&32\\\\-&16\\\\ \\hline \\\\ \\end{array}[\/latex] check:<\/li>\r\n \t
      7. [latex]\\begin{array}[t]{rr}&65\\\\-&16\\\\ \\hline \\\\ \\end{array}[\/latex] check:<\/li>\r\n \t
      8. [latex]\\begin{array}[t]{rr}&98\\\\-&39\\\\ \\hline \\\\ \\end{array}[\/latex] check:<\/li>\r\n \t
      9. [latex]\\begin{array}[t]{rr}&775\\\\-&49\\\\ \\hline \\\\ \\end{array}[\/latex] check:<\/li>\r\n \t
      10. [latex]\\begin{array}[t]{rr}&974\\\\-&26\\\\ \\hline \\\\ \\end{array}[\/latex] check:<\/li>\r\n \t
      11. [latex]\\begin{array}[t]{rr}&483\\\\-&75\\\\ \\hline \\\\ \\end{array}[\/latex] check:<\/li>\r\n \t
      12. [latex]\\begin{array}[t]{rr}&896\\\\-&57\\\\ \\hline \\\\ \\end{array}[\/latex] check:<\/li>\r\n \t
      13. [latex]\\begin{array}[t]{rr}&785\\\\-&627\\\\ \\hline \\\\ \\end{array}[\/latex] check:<\/li>\r\n \t
      14. [latex]\\begin{array}[t]{rr}&961\\\\-&543\\\\ \\hline \\\\ \\end{array}[\/latex] check:<\/li>\r\n \t
      15. [latex]\\begin{array}[t]{rr}&941\\\\-&319\\\\ \\hline \\\\ \\end{array}[\/latex] check:<\/li>\r\n \t
      16. [latex]\\begin{array}[t]{rr}&850\\\\-&434\\\\ \\hline \\\\ \\end{array}[\/latex] check:<\/li>\r\n<\/ol>\r\nAnswers to Exercise Two<\/strong>\r\n
          \r\n \t
        1. 37<\/li>\r\n \t
        2. 77<\/li>\r\n \t
        3. 84<\/li>\r\n \t
        4. 66<\/li>\r\n \t
        5. 27<\/li>\r\n \t
        6. 16<\/li>\r\n \t
        7. 49<\/li>\r\n \t
        8. 59<\/li>\r\n \t
        9. 726<\/li>\r\n \t
        10. 948<\/li>\r\n \t
        11. 408<\/li>\r\n \t
        12. 839<\/li>\r\n \t
        13. 158<\/li>\r\n \t
        14. 418<\/li>\r\n \t
        15. 622<\/li>\r\n \t
        16. 416<\/li>\r\n<\/ol>\r\n<\/div>\r\n<\/div>\r\nUse 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.\r\n
          \r\n

          Example D: 225 \u2212 162<\/p>\r\n\r\n<\/header>\r\n

          \r\n\r\n\"2\r\n\r\nStep 1<\/strong>: 5 ones \u2212 2 ones = 3 ones\r\n\r\nStep 2<\/strong>: 2 tens \u2212 6 tens (can\u2019t be done)\r\n\r\nBorrow one hundred and rename it as 10 tens which you add onto the 2 tens.\r\n\r\n\"1\r\n\r\n12 tens \u2212 6 tens = 6 tens\r\n\r\nStep 3<\/strong>: 1 hundred \u2013 1 hundred = 0 hundreds\r\n\r\nNote: 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.\r\n\r\n\"225\r\n\r\n<\/div>\r\n<\/div>\r\n
          \r\n

          Example E: 331 \u2212 145<\/p>\r\n\r\n<\/header>\r\n

          \r\n\r\nStep 1<\/strong>: 1 one \u2212 5 ones (can\u2019t be done)\r\n\r\nBorrow 1 ten and rename it as 10 ones which you add onto the 1 one.\r\n\r\n\"3\r\n\r\n11 ones \u2212 5 ones = 6 ones\r\n\r\nStep 2<\/strong>: 2 tens \u2212 4 tens (can\u2019t be done)\r\n\r\nBorrow one hundred and rename it as 10 tens which you add onto the 2 tens.\r\n\r\n\"3\r\n\r\nStep 3<\/strong>: 2 hundreds \u2212 1 hundred = 1 hundred\"331\r\n\r\n<\/div>\r\n<\/div>\r\n
          \r\n

          Exercise Three<\/p>\r\n\r\n<\/header>\r\n

          \r\n\r\nSubtract the following. Check your work using the answer key at the end of the exercise.\r\n
            \r\n \t
          1. [latex]\\begin{array}[t]{rr}& 286\\\\-&138\\\\ \\hline& 148 \\end{array}[\/latex]<\/li>\r\n \t
          2. [latex]\\begin{array}[t]{rr}& 481\\\\-&225 \\\\ \\hline& 256 \\end{array}[\/latex]<\/li>\r\n \t
          3. [latex]\\begin{array}[t]{rr}& 390\\\\-&135\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
          4. [latex]\\begin{array}[t]{rr}& 460\\\\-&353\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
          5. [latex]\\begin{array}[t]{rr}& 734\\\\-&582\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
          6. [latex]\\begin{array}[t]{rr}& 281\\\\-&175\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
          7. [latex]\\begin{array}[t]{rr}& 925\\\\-&68\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
          8. [latex]\\begin{array}[t]{rr}& 260\\\\-&154\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
          9. [latex]\\begin{array}[t]{rr}& 379\\\\-&235\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
          10. [latex]\\begin{array}[t]{rr}& 532\\\\-&290\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
          11. [latex]\\begin{array}[t]{rr}& 82\\\\-&79\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
          12. [latex]\\begin{array}[t]{rr}& 262\\\\-&39\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
          13. [latex]\\begin{array}[t]{rr}& 427\\\\-&183\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
          14. [latex]\\begin{array}[t]{rr}& 452\\\\-&173\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
          15. [latex]\\begin{array}[t]{rr}& 692\\\\-&473\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
          16. [latex]\\begin{array}[t]{rr}& 634\\\\-&273\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
          17. [latex]\\begin{array}[t]{rr}& 465\\\\-&374\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
          18. [latex]\\begin{array}[t]{rr}& 785\\\\-&147\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
          19. [latex]\\begin{array}[t]{rr}& 937\\\\-&258\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
          20. [latex]\\begin{array}[t]{rr}& 946\\\\-&463\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
          21. [latex]\\begin{array}[t]{rr}& 734\\\\-&208\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
          22. [latex]\\begin{array}[t]{rr}& 563\\\\-&154\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
          23. [latex]\\begin{array}[t]{rr}& 782\\\\-&254\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
          24. [latex]\\begin{array}[t]{rr}& 621\\\\-&442\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n<\/ol>\r\nAnswers to Exercise Three<\/strong>\r\n
              \r\n \t
            1. 148<\/li>\r\n \t
            2. 256<\/li>\r\n \t
            3. 255<\/li>\r\n \t
            4. 107<\/li>\r\n \t
            5. 152<\/li>\r\n \t
            6. 106<\/li>\r\n \t
            7. 857<\/li>\r\n \t
            8. 106<\/li>\r\n \t
            9. 144<\/li>\r\n \t
            10. 242<\/li>\r\n \t
            11. 3<\/li>\r\n \t
            12. 223<\/li>\r\n \t
            13. 244<\/li>\r\n \t
            14. 279<\/li>\r\n \t
            15. 219<\/li>\r\n \t
            16. 361<\/li>\r\n \t
            17. 91<\/li>\r\n \t
            18. 638<\/li>\r\n \t
            19. 679<\/li>\r\n \t
            20. 483<\/li>\r\n \t
            21. 526<\/li>\r\n \t
            22. 409<\/li>\r\n \t
            23. 528<\/li>\r\n \t
            24. 179<\/li>\r\n<\/ol>\r\n<\/div>\r\n<\/div>\r\n
              \r\n

              Exercise Four<\/p>\r\n\r\n<\/header>\r\n

              \r\n\r\nSubtract the following. Check your work using the answer key at the end of the exercise.\r\n
                \r\n \t
              1. [latex]\\begin{array}[t]{rr}&776\\\\-&382\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
              2. [latex]\\begin{array}[t]{rr}&426\\\\-&327\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
              3. [latex]\\begin{array}[t]{rr}&957\\\\-&234\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
              4. [latex]\\begin{array}[t]{rr}& 845\\\\-&416\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
              5. [latex]\\begin{array}[t]{rr}&967\\\\-&173\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
              6. [latex]\\begin{array}[t]{rr}&406\\\\-&257\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
              7. [latex]\\begin{array}[t]{rr}&857\\\\-&143\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
              8. [latex]\\begin{array}[t]{rr}&757\\\\-&129\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
              9. [latex]\\begin{array}[t]{rr}&567\\\\-&182\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
              10. [latex]\\begin{array}[t]{rr}&952\\\\-&278\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
              11. [latex]\\begin{array}[t]{rr}&863\\\\-&389\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
              12. [latex]\\begin{array}[t]{rr}&689\\\\-&434\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
              13. [latex]\\begin{array}[t]{rr}&754\\\\-&526\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
              14. [latex]\\begin{array}[t]{rr}&572\\\\-&493\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
              15. [latex]\\begin{array}[t]{rr}&714\\\\-&588\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
              16. [latex]\\begin{array}[t]{rr}&795\\\\-&497\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
              17. [latex]\\begin{array}[t]{rr}&390\\\\-&256\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
              18. [latex]\\begin{array}[t]{rr}&745\\\\-&649\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
              19. [latex]\\begin{array}[t]{rr}&639\\\\-&484\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
              20. [latex]\\begin{array}[t]{rr}&811\\\\-&173\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
              21. [latex]\\begin{array}[t]{rr}&678\\\\-&290\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
              22. [latex]\\begin{array}[t]{rr}&740\\\\-&272\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
              23. [latex]\\begin{array}[t]{rr}&983\\\\-&876\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
              24. [latex]\\begin{array}[t]{rr}&839\\\\-&653\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n<\/ol>\r\nAnswers to Exercise Four<\/strong>\r\n
                  \r\n \t
                1. 394<\/li>\r\n \t
                2. 99<\/li>\r\n \t
                3. 723<\/li>\r\n \t
                4. 429<\/li>\r\n \t
                5. 794<\/li>\r\n \t
                6. 149<\/li>\r\n \t
                7. 714<\/li>\r\n \t
                8. 628<\/li>\r\n \t
                9. 385<\/li>\r\n \t
                10. 674<\/li>\r\n \t
                11. 474<\/li>\r\n \t
                12. 255<\/li>\r\n \t
                13. 228<\/li>\r\n \t
                14. 79<\/li>\r\n \t
                15. 126<\/li>\r\n \t
                16. 298<\/li>\r\n \t
                17. 134<\/li>\r\n \t
                18. 96<\/li>\r\n \t
                19. 155<\/li>\r\n \t
                20. 638<\/li>\r\n \t
                21. 388<\/li>\r\n \t
                22. 468<\/li>\r\n \t
                23. 107<\/li>\r\n \t
                24. 186<\/li>\r\n<\/ol>\r\n<\/div>\r\n<\/div>\r\nNow work through this example, where you must also rename one thousand as ten hundreds to do the subtraction.\r\n
                  \r\n

                  Example F: 3 245 \u2212 1 678<\/p>\r\n\r\n<\/header>\r\n

                  \r\n\r\nStep 1:\u00a0<\/strong>Subtract the ones.\r\n\r\n\"5\r\n\r\nStep 2:\u00a0<\/strong>Subtract the tens.\r\n\r\n\"3\r\n\r\nStep 3:\u00a0<\/strong>Subtract the hundreds.\r\n\r\n\"1\r\n\r\nStep 4<\/strong>: Subtract the thousands and check.\r\n\r\n\"2\r\n\r\n<\/div>\r\n<\/div>\r\n
                  \r\n

                  Exercise Five<\/p>\r\n\r\n<\/header>\r\n

                  \r\n\r\nFind the differences. Check your work using the answer key at the end of the exercise.\r\n
                    \r\n \t
                  1. [latex]\\begin{array}[t]{rr}&4\\, 295\\\\-& 724\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                  2. [latex]\\begin{array}[t]{rr}&8\\, 281 \\\\-& 470\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                  3. [latex]\\begin{array}[t]{rr}&5\\, 564 \\\\-& 644\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                  4. [latex]\\begin{array}[t]{rr}&6\\, 382\\\\-& 882\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                  5. [latex]\\begin{array}[t]{rr}&8\\, 513 \\\\-& 829\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                  6. [latex]\\begin{array}[t]{rr}&3\\, 527 \\\\-& 758\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                  7. [latex]\\begin{array}[t]{rr}&3\\, 154\\\\-& 205\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                  8. [latex]\\begin{array}[t]{rr}&2\\, 640 \\\\-& 834\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                  9. [latex]\\begin{array}[t]{rr}&7\\, 355 \\\\-& 4\\, 038\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                  10. [latex]\\begin{array}[t]{rr}&5\\, 189 \\\\-& 2\\, 348\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                  11. [latex]\\begin{array}[t]{rr}&4\\, 289 \\\\-& 2\\, 534\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                  12. [latex]\\begin{array}[t]{rr}&6\\, 753\\\\-& 1\\, 942\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                  13. [latex]\\begin{array}[t]{rr}&8\\, 684\\\\-& 2\\, 916\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                  14. [latex]\\begin{array}[t]{rr}&7\\, 459 \\\\-& 3\\, 927\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                  15. [latex]\\begin{array}[t]{rr}&8\\, 360\\\\-& 6\\, 376\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                  16. [latex]\\begin{array}[t]{rr}&9\\, 418 \\\\-& 4\\, 739\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                  17. [latex]\\begin{array}[t]{rr}&75\\, 762\\\\-& 9\\, 351\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                  18. [latex]\\begin{array}[t]{rr}&72\\, 641\\\\-& 8\\, 736\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                  19. [latex]\\begin{array}[t]{rr}&16\\, 793\\\\-& 7\\, 325\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                  20. [latex]\\begin{array}[t]{rr}&12\\, 533\\\\-& 9\\, 362\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                  21. [latex]\\begin{array}[t]{rr}&72\\, 209\\\\-& 9\\, 786\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                  22. [latex]\\begin{array}[t]{rr}&34\\, 092 \\\\-& 4\\, 538\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                  23. [latex]\\begin{array}[t]{rr}&42\\, 126 \\\\-& 24\\, 762\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                  24. [latex]\\begin{array}[t]{rr}&52\\, 750 \\\\-& 14\\, 789\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n<\/ol>\r\nAnswers to Exercise Five<\/strong>\r\n
                      \r\n \t
                    1. 3571<\/span><\/li>\r\n \t
                    2. 7811<\/span><\/li>\r\n \t
                    3. 4920<\/span><\/li>\r\n \t
                    4. 5500<\/span><\/li>\r\n \t
                    5. 7684<\/span><\/li>\r\n \t
                    6. 2769<\/span><\/li>\r\n \t
                    7. 2949<\/span><\/li>\r\n \t
                    8. 1806<\/span><\/li>\r\n \t
                    9. 3317<\/span><\/li>\r\n \t
                    10. 2841<\/span><\/li>\r\n \t
                    11. 1755<\/span><\/li>\r\n \t
                    12. 4811<\/span><\/li>\r\n \t
                    13. 5768<\/span><\/li>\r\n \t
                    14. 3532<\/span><\/li>\r\n \t
                    15. 1984<\/span><\/li>\r\n \t
                    16. 4679<\/span><\/li>\r\n \t
                    17. 66411<\/span><\/li>\r\n \t
                    18. 63905<\/span><\/li>\r\n \t
                    19. 9468<\/span><\/li>\r\n \t
                    20. 3171<\/span><\/li>\r\n \t
                    21. 62423<\/span><\/li>\r\n \t
                    22. 29554<\/span><\/li>\r\n \t
                    23. 17364<\/span><\/li>\r\n \t
                    24. 37961<\/span><\/li>\r\n<\/ol>\r\n<\/div>\r\n<\/div>\r\n
                      \r\n

                      Exercise Six<\/p>\r\n\r\n<\/header>\r\n

                      \r\n\r\nFind the differences. Check your work using the answer key at the end of the exercise.\r\n
                        \r\n \t
                      1. [latex]\\begin{array}[t]{rr}& 4\\,262 \\\\-& 2\\, 738 \\\\ \\hline& 1\\, 524 \\end{array}[\/latex]<\/li>\r\n \t
                      2. [latex]\\begin{array}[t]{rr}& 3 \\,236 \\\\-& 1\\, 594\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                      3. [latex]\\begin{array}[t]{rr}& 4\\, 697 \\\\-& 3\\, 268\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                      4. [latex]\\begin{array}[t]{rr}& 8 \\,321 \\\\-& 4\\, 543\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                      5. [latex]\\begin{array}[t]{rr}& 2\\, 831 \\\\-& 289\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                      6. [latex]\\begin{array}[t]{rr}& 5\\, 623 \\\\-& 3\\, 352\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                      7. [latex]\\begin{array}[t]{rr}& 8 \\,428 \\\\-& 6\\, 309\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                      8. [latex]\\begin{array}[t]{rr}& 9 \\,629\\\\-& 7\\, 258\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                      9. [latex]\\begin{array}[t]{rr}& 5 \\,230\\\\-& 2 \\,456\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                      10. [latex]\\begin{array}[t]{rr}& 3 \\,682 \\\\-& 963\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                      11. [latex]\\begin{array}[t]{rr}& 29\\, 285 \\\\-& 18\\, 357\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                      12. [latex]\\begin{array}[t]{rr}& 43\\, 325 \\\\-& 3\\, 187\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                      13. [latex]\\begin{array}[t]{rr}& 81\\, 328 \\\\-& 22\\, 595\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                      14. [latex]\\begin{array}[t]{rr}& 58\\, 234 \\\\-& 23\\, 678\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                      15. [latex]\\begin{array}[t]{rr}& 28\\, 243\\\\-& 9 \\,578\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                      16. [latex]\\begin{array}[t]{rr}& 3\\, 245 \\\\-& 1\\, 678\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                      17. [latex]\\begin{array}[t]{rr}& 6\\, 254 \\\\-& 1 \\,733\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                      18. [latex]\\begin{array}[t]{rr}& 5\\, 214 \\\\-& 1 \\,783\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                      19. [latex]\\begin{array}[t]{rr}& 23\\, 244 \\\\-& 15\\, 534\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                      20. [latex]\\begin{array}[t]{rr}& 16\\, 121 \\\\-& 12\\, 768\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                      21. [latex]\\begin{array}[t]{rr}& 53\\, 507 \\\\-& 14 \\,421\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                      22. [latex]\\begin{array}[t]{rr}& 31\\, 582 \\\\-& 14 \\,413\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                      23. [latex]\\begin{array}[t]{rr}& 71\\, 629 \\\\-& 12 \\,350\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                      24. [latex]\\begin{array}[t]{rr}& 44\\, 610 \\\\-& 13 \\,071\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n<\/ol>\r\nAnswers to Exercise Six<\/strong>\r\n
                          \r\n \t
                        1. 1524<\/span><\/li>\r\n \t
                        2. 1642<\/span><\/li>\r\n \t
                        3. 1429<\/span><\/li>\r\n \t
                        4. 3778<\/span><\/li>\r\n \t
                        5. 2542<\/span><\/li>\r\n \t
                        6. 2271<\/span><\/li>\r\n \t
                        7. 2119<\/span><\/li>\r\n \t
                        8. 2371<\/span><\/li>\r\n \t
                        9. 2774<\/span><\/li>\r\n \t
                        10. 2719<\/span><\/li>\r\n \t
                        11. 10928<\/span><\/li>\r\n \t
                        12. 40138<\/span><\/li>\r\n \t
                        13. 58733<\/span><\/li>\r\n \t
                        14. 34556<\/span><\/li>\r\n \t
                        15. 18665<\/span><\/li>\r\n \t
                        16. 1567<\/span><\/li>\r\n \t
                        17. 4521<\/span><\/li>\r\n \t
                        18. 3431<\/span><\/li>\r\n \t
                        19. 7710<\/span><\/li>\r\n \t
                        20. 3353<\/span><\/li>\r\n \t
                        21. 39086<\/span><\/li>\r\n \t
                        22. 17169<\/span><\/li>\r\n \t
                        23. 59279<\/span><\/li>\r\n \t
                        24. 31539<\/span><\/li>\r\n<\/ol>\r\n<\/div>\r\n<\/div>\r\n

                          Zeroes in Subtracting<\/h1>\r\nYou 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.\r\n
                          \r\n

                          Example G: 2 405 \u2212 368 =<\/p>\r\n\r\n<\/header>\r\n

                          \r\n\r\nStep 1<\/strong>: 5 ones \u2013 8 ones (can\u2019t be done)\r\n\r\nBorrow one ten \u2013 whoops \u2013 no tens!\r\n\r\nBorrow one hundred and rename it as 10 tens\u2026\r\n\r\n\"2405\r\n\r\nNow, borrow a ten. 15 ones \u2212 8 ones = 7 ones\r\n\r\n\"2405Step 2<\/strong>: 9 tens \u2212 6 tens = 3 tens\r\n\r\nStep 3<\/strong>: 3 hundreds \u2212 3 hundreds = 0 hundreds\r\n\r\nStep 4<\/strong>: 2 thousands \u2212 no thousands = 2 thousands\r\n\r\n\"2405\r\n\r\n<\/div>\r\n<\/div>\r\n
                          \r\n

                          Exercise Seven<\/p>\r\n\r\n<\/header>\r\n

                          \r\n\r\nFind the differences. Check your work using the answer key at the end of the exercise.\r\n
                            \r\n \t
                          1. [latex]\\begin{array}[t]{rr}& 102\\\\-&23\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                          2. [latex]\\begin{array}[t]{rr}& 508\\\\-&39\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                          3. [latex]\\begin{array}[t]{rr}& 804\\\\-&37\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                          4. [latex]\\begin{array}[t]{rr}& 607\\\\-&48\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                          5. [latex]\\begin{array}[t]{rr}& 406\\\\-&178\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                          6. [latex]\\begin{array}[t]{rr}& 302\\\\-&218\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                          7. [latex]\\begin{array}[t]{rr}& 203\\\\-&157\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                          8. [latex]\\begin{array}[t]{rr}& 601\\\\-&296\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                          9. [latex]\\begin{array}[t]{rr}& 2\\, 075\\\\-&436\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                          10. [latex]\\begin{array}[t]{rr}& 3\\, 076\\\\-&594\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                          11. [latex]\\begin{array}[t]{rr}& 4\\, 037\\\\-&289\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                          12. [latex]\\begin{array}[t]{rr}& 6\\, 032\\\\-&764\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                          13. [latex]\\begin{array}[t]{rr}& 4\\, 057 \\\\-& 2\\, 049\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                          14. [latex]\\begin{array}[t]{rr}& 6\\, 035 \\\\-& 2\\, 634\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                          15. [latex]\\begin{array}[t]{rr}& 9\\, 025 \\\\-& 4\\, 603\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                          16. [latex]\\begin{array}[t]{rr}& 5\\, 075 \\\\-& 2\\, 364\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                          17. [latex]\\begin{array}[t]{rr}& 50\\, 398\\\\-& 4\\, 247\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                          18. [latex]\\begin{array}[t]{rr}& 40\\, 683 \\\\-& 3 \\,162\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                          19. [latex]\\begin{array}[t]{rr}& 50\\, 216 \\\\-& 5 \\,183\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                          20. [latex]\\begin{array}[t]{rr}& 60\\, 831 \\\\-& 7\\, 081\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                          21. [latex]\\begin{array}[t]{rr}& 40\\, 465 \\\\-& 21\\, 528\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                          22. [latex]\\begin{array}[t]{rr}& 30 \\,429 \\\\-& 14\\, 953\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                          23. [latex]\\begin{array}[t]{rr}& 70\\, 543 \\\\-& 37\\, 835\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                          24. [latex]\\begin{array}[t]{rr}& 80\\, 106 \\\\-& 47\\, 297\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n<\/ol>\r\nAnswers to Exercise Seven<\/strong>\r\n
                              \r\n \t
                            1. 79<\/li>\r\n \t
                            2. 469<\/li>\r\n \t
                            3. 767<\/li>\r\n \t
                            4. 559<\/li>\r\n \t
                            5. 228<\/li>\r\n \t
                            6. 84<\/li>\r\n \t
                            7. 46<\/li>\r\n \t
                            8. 305<\/li>\r\n \t
                            9. 1639<\/span><\/li>\r\n \t
                            10. 2482<\/span><\/li>\r\n \t
                            11. 3748<\/span><\/li>\r\n \t
                            12. 5268<\/span><\/li>\r\n \t
                            13. 2008<\/span><\/li>\r\n \t
                            14. 3401<\/span><\/li>\r\n \t
                            15. 4422<\/span><\/li>\r\n \t
                            16. 2711<\/span><\/li>\r\n \t
                            17. 46151<\/span><\/li>\r\n \t
                            18. 37521<\/span><\/li>\r\n \t
                            19. 45033<\/span><\/li>\r\n \t
                            20. 53750<\/span><\/li>\r\n \t
                            21. 18937<\/span><\/li>\r\n \t
                            22. 15476<\/span><\/li>\r\n \t
                            23. 32708<\/span><\/li>\r\n \t
                            24. 32809<\/span><\/li>\r\n<\/ol>\r\n<\/div>\r\n<\/div>\r\n
                              \r\n

                              Exercise Eight<\/p>\r\n\r\n<\/header>\r\n

                              \r\n\r\nFind the differences. Check your work using the answer key at the end of the exercise.\r\n
                                \r\n \t
                              1. [latex]\\begin{array}[t]{rr}& 400\\\\-&197\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                              2. [latex]\\begin{array}[t]{rr}& 307\\\\-&138\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                              3. [latex]\\begin{array}[t]{rr}& 800\\\\-&475\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                              4. [latex]\\begin{array}[t]{rr}& 608\\\\-&439\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                              5. [latex]\\begin{array}[t]{rr}& 307\\\\-&168\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                              6. [latex]\\begin{array}[t]{rr}& 200\\\\-&99\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                              7. [latex]\\begin{array}[t]{rr}& 400\\\\-&43\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                              8. [latex]\\begin{array}[t]{rr}& 208\\\\-&126\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                              9. [latex]\\begin{array}[t]{rr}& 3\\, 000\\\\-& 2\\, 678\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                              10. [latex]\\begin{array}[t]{rr}& 7\\, 205 \\\\-& 2\\, 306\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                              11. [latex]\\begin{array}[t]{rr}& 2\\, 048 \\\\-& 281\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                              12. [latex]\\begin{array}[t]{rr}& 6\\, 005\\\\-& 2 \\,368\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                              13. [latex]\\begin{array}[t]{rr}& 5\\, 000 \\\\-& 3 \\,468\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                              14. [latex]\\begin{array}[t]{rr}& 4 \\,006 \\\\-& 2 \\,179\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                              15. [latex]\\begin{array}[t]{rr}& 3 \\,007 \\\\-& 1 \\,930\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                              16. [latex]\\begin{array}[t]{rr}& 2 \\,007 \\\\-& 237\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                              17. [latex]\\begin{array}[t]{rr}& 43\\, 004 \\\\-& 2 \\,873\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                              18. [latex]\\begin{array}[t]{rr}& 20\\, 038 \\\\-& 9 \\,156\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                              19. [latex]\\begin{array}[t]{rr}& 60 \\,125 \\\\-& 8 \\,421\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                              20. [latex]\\begin{array}[t]{rr}& 40 \\,063 \\\\-& 2 \\,734\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                              21. [latex]\\begin{array}[t]{rr}& 70 \\,059 \\\\-& 38 \\,423\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                              22. [latex]\\begin{array}[t]{rr}& 80 \\,062 \\\\-& 35 \\,087\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                              23. [latex]\\begin{array}[t]{rr}& 90 \\,035 \\\\-& 68 \\,746\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                              24. [latex]\\begin{array}[t]{rr}& 60 \\,063 \\\\-& 55 \\,895\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n<\/ol>\r\nAnswers to Exercise Eight<\/strong>\r\n
                                  \r\n \t
                                1. 203<\/li>\r\n \t
                                2. 169<\/li>\r\n \t
                                3. 325<\/li>\r\n \t
                                4. 169<\/li>\r\n \t
                                5. 139<\/li>\r\n \t
                                6. 101<\/li>\r\n \t
                                7. 357<\/li>\r\n \t
                                8. 82<\/li>\r\n \t
                                9. 322<\/li>\r\n \t
                                10. 4899<\/span><\/li>\r\n \t
                                11. 1767<\/span><\/li>\r\n \t
                                12. 3637<\/span><\/li>\r\n \t
                                13. 1532<\/span><\/li>\r\n \t
                                14. 1827<\/span><\/li>\r\n \t
                                15. 1077<\/span><\/li>\r\n \t
                                16. 1770<\/span><\/li>\r\n \t
                                17. 40131<\/span><\/li>\r\n \t
                                18. 10882<\/span><\/li>\r\n \t
                                19. 51704<\/span><\/li>\r\n \t
                                20. 37329<\/span><\/li>\r\n \t
                                21. 31636<\/span><\/li>\r\n \t
                                22. 44975<\/span><\/li>\r\n \t
                                23. 21289<\/span><\/li>\r\n \t
                                24. 4168<\/span><\/li>\r\n<\/ol>\r\n<\/div>\r\n<\/div>\r\nIf 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.\r\n
                                  \r\n

                                  Example H: 5 625 \u2212 2 468<\/p>\r\n\r\n<\/header>\r\n

                                  \r\n\r\n\"5625\r\n\r\n<\/div>\r\n<\/div>\r\n
                                  \r\n

                                  Exercise Nine<\/p>\r\n\r\n<\/header>\r\n

                                  \r\n\r\nRewrite each question in columns and find the difference. Check your work using the answer key at the end of the exercise.\r\n
                                    \r\n \t
                                  1. 5042<\/span> \u2212 3185<\/span><\/li>\r\n \t
                                  2. 8042<\/span> \u2212 6368<\/span><\/li>\r\n \t
                                  3. 2630<\/span> \u2212 95<\/li>\r\n \t
                                  4. 1201<\/span> \u2212 159<\/li>\r\n \t
                                  5. 34582<\/span> \u2212 6121<\/span><\/li>\r\n \t
                                  6. 44610<\/span> \u2212 4527<\/span><\/li>\r\n \t
                                  7. 54507<\/span> \u2212 13421<\/span><\/li>\r\n \t
                                  8. 7050<\/span> \u2212 2144<\/span><\/li>\r\n \t
                                  9. 71629<\/span> \u2212 12350<\/span><\/li>\r\n \t
                                  10. 64182<\/span> \u2212 28934<\/span><\/li>\r\n<\/ol>\r\nAnswers to Exercise Nine<\/strong>\r\n
                                      \r\n \t
                                    1. 1857<\/span><\/li>\r\n \t
                                    2. 1674<\/span><\/li>\r\n \t
                                    3. 2535<\/span><\/li>\r\n \t
                                    4. 1042<\/span><\/li>\r\n \t
                                    5. 28461<\/span><\/li>\r\n \t
                                    6. 40083<\/span><\/li>\r\n \t
                                    7. 41086<\/span><\/li>\r\n \t
                                    8. 4906<\/span><\/li>\r\n \t
                                    9. 59279<\/span><\/li>\r\n \t
                                    10. 35248<\/span><\/li>\r\n<\/ol>\r\n<\/div>\r\n<\/div>\r\n

                                      Topic D: Self-Test<\/h1>\r\nMark\u00a0 \u00a0 \u00a0\/15\u00a0\u00a0\u00a0 Aim 11\/15<\/strong>\r\n
                                        \r\n \t
                                      1. Find the differences. Be sure to check your answers using addition. (12 marks)\r\n
                                          \r\n \t
                                        1. [latex]\\begin{array}[t]{rr}& 71\\\\-&32\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                                        2. [latex]\\begin{array}[t]{rr}& 704\\\\-&325\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                                        3. [latex]\\begin{array}[t]{rr}& 400\\\\-&208\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                                        4. [latex]\\begin{array}[t]{rr}& 8\\,923\\\\-& 3\\, 061\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                                        5. [latex]\\begin{array}[t]{rr}& 5\\, 211\\\\-& 4 \\,390\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                                        6. [latex]\\begin{array}[t]{rr}& 8 \\,204 \\\\-& 3 \\,461\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                                        7. [latex]\\begin{array}[t]{rr}& 9 \\,074 \\\\-& 5 \\,482\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                                        8. [latex]\\begin{array}[t]{rr}& 8 \\,092 \\\\-& 6 \\,578\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                                        9. [latex]\\begin{array}[t]{rr}& 49\\, 053\\\\-& 8\\, 954\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                                        10. [latex]\\begin{array}[t]{rr}& 86 \\,502 \\\\-& 6 \\,590\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                                        11. [latex]\\begin{array}[t]{rr}& 47 \\,293 \\\\-& 26\\, 349\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n \t
                                        12. [latex]\\begin{array}[t]{rr}& 73 \\,050 \\\\-& 27\\, 455\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\r\n<\/ol>\r\n<\/li>\r\n \t
                                        13. Subtract. (3 marks)\r\n
                                            \r\n \t
                                          1. 5302<\/span> \u2212 3981<\/span> =<\/li>\r\n \t
                                          2. 7043<\/span> \u2212 95 =<\/li>\r\n \t
                                          3. 6000<\/span> \u2212 989 =<\/li>\r\n<\/ol>\r\n<\/li>\r\n<\/ol>\r\n

                                            Answers to Topic D Self-Test<\/h2>\r\n
                                              \r\n \t
                                            1. \r\n
                                                \r\n \t
                                              1. 39<\/li>\r\n \t
                                              2. 379<\/li>\r\n \t
                                              3. 192<\/li>\r\n \t
                                              4. 5 862<\/li>\r\n \t
                                              5. 821<\/li>\r\n \t
                                              6. 4743<\/span><\/li>\r\n \t
                                              7. 3592<\/span><\/li>\r\n \t
                                              8. 1514<\/span><\/li>\r\n \t
                                              9. 40099<\/span><\/li>\r\n \t
                                              10. 79912<\/span><\/li>\r\n \t
                                              11. 20944<\/span><\/li>\r\n \t
                                              12. 45595<\/span><\/li>\r\n<\/ol>\r\n
                                                  \r\n \t
                                                1. 1321<\/span><\/li>\r\n \t
                                                2. 6948<\/span><\/li>\r\n \t
                                                3. 5011<\/span><\/li>\r\n<\/ol>\r\n<\/li>\r\n<\/ol>","rendered":"

                                                  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\u2019s look at two examples using the place value shapes.<\/p>\n

                                                  \n
                                                  \n

                                                  Example A: 243 \u2212 128 =<\/p>\n<\/header>\n

                                                  \n

                                                  \"2Step 1<\/strong>: 3 ones \u2212 8 ones cannot be done<\/p>\n

                                                  Borrow one ten and rename it as ten ones. Add the ten ones to the three ones.<\/p>\n

                                                  \"2Now you can subtract: 13 ones \u2212 8 ones = 5 ones<\/p>\n

                                                  Step 2<\/strong>: Subtract the tens. 3 tens \u2212 2 tens = 1 ten<\/p>\n

                                                  Step 3<\/strong>: Subtract the hundreds. 2 hundreds \u2212 1 hundred = 1 hundred<\/p>\n

                                                  Here is the question using numerals.<\/p>\n

                                                  \"243<\/p>\n

                                                   <\/p>\n<\/div>\n<\/div>\n

                                                  \n
                                                  \n

                                                  Example B: 350 \u2212 124 =<\/p>\n<\/header>\n

                                                  \n

                                                  \"3<\/p>\n

                                                  Step 1<\/strong>: 0 ones \u2212 4 ones cannot be done<\/p>\n

                                                  Borrow one ten and rename it as ten ones.<\/p>\n

                                                  \"3<\/p>\n

                                                  10 ones \u2212 4 ones = 6 ones<\/p>\n

                                                  Step 2<\/strong>: 4 tens \u2212 2 tens = 2 tens<\/p>\n

                                                  Step 3<\/strong>: 3 hundreds \u2212 1 hundred = 2 hundreds<\/p>\n

                                                  This is how the question looks using numerals.<\/p>\n

                                                  \"350<\/p>\n<\/div>\n<\/div>\n

                                                  \n
                                                  \n

                                                  Exercise One<\/p>\n<\/header>\n

                                                  \n

                                                  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.<\/p>\n

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

                                                    Answers to Exercise One<\/strong><\/p>\n

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

                                                      To check your subtraction, add the answer<\/strong> (the difference<\/strong>) 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.<\/p>\n

                                                      \n
                                                      \n

                                                      Example C: 726 \u2212 317<\/p>\n<\/header>\n

                                                      \n

                                                      Difference: [latex]\\begin{array}[t]{r}726\\\\-317\\\\ \\hline 409\\end{array}[\/latex]<\/p>\n

                                                      To check, add 409 to 317<\/p>\n

                                                      [latex]\\begin{array}[t]{r} 409\\\\+317\\\\ \\hline 726\\end{array}[\/latex]<\/p>\n<\/div>\n<\/div>\n

                                                      \n
                                                      \n

                                                      Exercise Two<\/p>\n<\/header>\n

                                                      \n

                                                      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.<\/p>\n

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

                                                        Answers to Exercise Two<\/strong><\/p>\n

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

                                                          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.<\/p>\n

                                                          \n
                                                          \n

                                                          Example D: 225 \u2212 162<\/p>\n<\/header>\n

                                                          \n

                                                          \"2<\/p>\n

                                                          Step 1<\/strong>: 5 ones \u2212 2 ones = 3 ones<\/p>\n

                                                          Step 2<\/strong>: 2 tens \u2212 6 tens (can\u2019t be done)<\/p>\n

                                                          Borrow one hundred and rename it as 10 tens which you add onto the 2 tens.<\/p>\n

                                                          \"1<\/p>\n

                                                          12 tens \u2212 6 tens = 6 tens<\/p>\n

                                                          Step 3<\/strong>: 1 hundred \u2013 1 hundred = 0 hundreds<\/p>\n

                                                          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.<\/p>\n

                                                          \"225<\/p>\n<\/div>\n<\/div>\n

                                                          \n
                                                          \n

                                                          Example E: 331 \u2212 145<\/p>\n<\/header>\n

                                                          \n

                                                          Step 1<\/strong>: 1 one \u2212 5 ones (can\u2019t be done)<\/p>\n

                                                          Borrow 1 ten and rename it as 10 ones which you add onto the 1 one.<\/p>\n

                                                          \"3<\/p>\n

                                                          11 ones \u2212 5 ones = 6 ones<\/p>\n

                                                          Step 2<\/strong>: 2 tens \u2212 4 tens (can\u2019t be done)<\/p>\n

                                                          Borrow one hundred and rename it as 10 tens which you add onto the 2 tens.<\/p>\n

                                                          \"3<\/p>\n

                                                          Step 3<\/strong>: 2 hundreds \u2212 1 hundred = 1 hundred\"331<\/p>\n<\/div>\n<\/div>\n

                                                          \n
                                                          \n

                                                          Exercise Three<\/p>\n<\/header>\n

                                                          \n

                                                          Subtract the following. Check your work using the answer key at the end of the exercise.<\/p>\n

                                                            \n
                                                          1. [latex]\\begin{array}[t]{rr}& 286\\\\-&138\\\\ \\hline& 148 \\end{array}[\/latex]<\/li>\n
                                                          2. [latex]\\begin{array}[t]{rr}& 481\\\\-&225 \\\\ \\hline& 256 \\end{array}[\/latex]<\/li>\n
                                                          3. [latex]\\begin{array}[t]{rr}& 390\\\\-&135\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\n
                                                          4. [latex]\\begin{array}[t]{rr}& 460\\\\-&353\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\n
                                                          5. [latex]\\begin{array}[t]{rr}& 734\\\\-&582\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\n
                                                          6. [latex]\\begin{array}[t]{rr}& 281\\\\-&175\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\n
                                                          7. [latex]\\begin{array}[t]{rr}& 925\\\\-&68\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\n
                                                          8. [latex]\\begin{array}[t]{rr}& 260\\\\-&154\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\n
                                                          9. [latex]\\begin{array}[t]{rr}& 379\\\\-&235\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\n
                                                          10. [latex]\\begin{array}[t]{rr}& 532\\\\-&290\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\n
                                                          11. [latex]\\begin{array}[t]{rr}& 82\\\\-&79\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\n
                                                          12. [latex]\\begin{array}[t]{rr}& 262\\\\-&39\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\n
                                                          13. [latex]\\begin{array}[t]{rr}& 427\\\\-&183\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\n
                                                          14. [latex]\\begin{array}[t]{rr}& 452\\\\-&173\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\n
                                                          15. [latex]\\begin{array}[t]{rr}& 692\\\\-&473\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\n
                                                          16. [latex]\\begin{array}[t]{rr}& 634\\\\-&273\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\n
                                                          17. [latex]\\begin{array}[t]{rr}& 465\\\\-&374\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\n
                                                          18. [latex]\\begin{array}[t]{rr}& 785\\\\-&147\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\n
                                                          19. [latex]\\begin{array}[t]{rr}& 937\\\\-&258\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\n
                                                          20. [latex]\\begin{array}[t]{rr}& 946\\\\-&463\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\n
                                                          21. [latex]\\begin{array}[t]{rr}& 734\\\\-&208\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\n
                                                          22. [latex]\\begin{array}[t]{rr}& 563\\\\-&154\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\n
                                                          23. [latex]\\begin{array}[t]{rr}& 782\\\\-&254\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\n
                                                          24. [latex]\\begin{array}[t]{rr}& 621\\\\-&442\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\n<\/ol>\n

                                                            Answers to Exercise Three<\/strong><\/p>\n

                                                              \n
                                                            1. 148<\/li>\n
                                                            2. 256<\/li>\n
                                                            3. 255<\/li>\n
                                                            4. 107<\/li>\n
                                                            5. 152<\/li>\n
                                                            6. 106<\/li>\n
                                                            7. 857<\/li>\n
                                                            8. 106<\/li>\n
                                                            9. 144<\/li>\n
                                                            10. 242<\/li>\n
                                                            11. 3<\/li>\n
                                                            12. 223<\/li>\n
                                                            13. 244<\/li>\n
                                                            14. 279<\/li>\n
                                                            15. 219<\/li>\n
                                                            16. 361<\/li>\n
                                                            17. 91<\/li>\n
                                                            18. 638<\/li>\n
                                                            19. 679<\/li>\n
                                                            20. 483<\/li>\n
                                                            21. 526<\/li>\n
                                                            22. 409<\/li>\n
                                                            23. 528<\/li>\n
                                                            24. 179<\/li>\n<\/ol>\n<\/div>\n<\/div>\n
                                                              \n
                                                              \n

                                                              Exercise Four<\/p>\n<\/header>\n

                                                              \n

                                                              Subtract the following. Check your work using the answer key at the end of the exercise.<\/p>\n

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

                                                                Answers to Exercise Four<\/strong><\/p>\n

                                                                  \n
                                                                1. 394<\/li>\n
                                                                2. 99<\/li>\n
                                                                3. 723<\/li>\n
                                                                4. 429<\/li>\n
                                                                5. 794<\/li>\n
                                                                6. 149<\/li>\n
                                                                7. 714<\/li>\n
                                                                8. 628<\/li>\n
                                                                9. 385<\/li>\n
                                                                10. 674<\/li>\n
                                                                11. 474<\/li>\n
                                                                12. 255<\/li>\n
                                                                13. 228<\/li>\n
                                                                14. 79<\/li>\n
                                                                15. 126<\/li>\n
                                                                16. 298<\/li>\n
                                                                17. 134<\/li>\n
                                                                18. 96<\/li>\n
                                                                19. 155<\/li>\n
                                                                20. 638<\/li>\n
                                                                21. 388<\/li>\n
                                                                22. 468<\/li>\n
                                                                23. 107<\/li>\n
                                                                24. 186<\/li>\n<\/ol>\n<\/div>\n<\/div>\n

                                                                  Now work through this example, where you must also rename one thousand as ten hundreds to do the subtraction.<\/p>\n

                                                                  \n
                                                                  \n

                                                                  Example F: 3 245 \u2212 1 678<\/p>\n<\/header>\n

                                                                  \n

                                                                  Step 1:\u00a0<\/strong>Subtract the ones.<\/p>\n

                                                                  \"5<\/p>\n

                                                                  Step 2:\u00a0<\/strong>Subtract the tens.<\/p>\n

                                                                  \"3<\/p>\n

                                                                  Step 3:\u00a0<\/strong>Subtract the hundreds.<\/p>\n

                                                                  \"1<\/p>\n

                                                                  Step 4<\/strong>: Subtract the thousands and check.<\/p>\n

                                                                  \"2<\/p>\n<\/div>\n<\/div>\n

                                                                  \n
                                                                  \n

                                                                  Exercise Five<\/p>\n<\/header>\n

                                                                  \n

                                                                  Find the differences. Check your work using the answer key at the end of the exercise.<\/p>\n

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

                                                                    Answers to Exercise Five<\/strong><\/p>\n

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

                                                                      Exercise Six<\/p>\n<\/header>\n

                                                                      \n

                                                                      Find the differences. Check your work using the answer key at the end of the exercise.<\/p>\n

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

                                                                        Answers to Exercise Six<\/strong><\/p>\n

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

                                                                          Zeroes in Subtracting<\/h1>\n

                                                                          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.<\/p>\n

                                                                          \n
                                                                          \n

                                                                          Example G: 2 405 \u2212 368 =<\/p>\n<\/header>\n

                                                                          \n

                                                                          Step 1<\/strong>: 5 ones \u2013 8 ones (can\u2019t be done)<\/p>\n

                                                                          Borrow one ten \u2013 whoops \u2013 no tens!<\/p>\n

                                                                          Borrow one hundred and rename it as 10 tens\u2026<\/p>\n

                                                                          \"2405<\/p>\n

                                                                          Now, borrow a ten. 15 ones \u2212 8 ones = 7 ones<\/p>\n

                                                                          \"2405Step 2<\/strong>: 9 tens \u2212 6 tens = 3 tens<\/p>\n

                                                                          Step 3<\/strong>: 3 hundreds \u2212 3 hundreds = 0 hundreds<\/p>\n

                                                                          Step 4<\/strong>: 2 thousands \u2212 no thousands = 2 thousands<\/p>\n

                                                                          \"2405<\/p>\n<\/div>\n<\/div>\n

                                                                          \n
                                                                          \n

                                                                          Exercise Seven<\/p>\n<\/header>\n

                                                                          \n

                                                                          Find the differences. Check your work using the answer key at the end of the exercise.<\/p>\n

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

                                                                            Answers to Exercise Seven<\/strong><\/p>\n

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

                                                                              Exercise Eight<\/p>\n<\/header>\n

                                                                              \n

                                                                              Find the differences. Check your work using the answer key at the end of the exercise.<\/p>\n

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

                                                                                Answers to Exercise Eight<\/strong><\/p>\n

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

                                                                                  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.<\/p>\n

                                                                                  \n
                                                                                  \n

                                                                                  Example H: 5 625 \u2212 2 468<\/p>\n<\/header>\n

                                                                                  \n

                                                                                  \"5625<\/p>\n<\/div>\n<\/div>\n

                                                                                  \n
                                                                                  \n

                                                                                  Exercise Nine<\/p>\n<\/header>\n

                                                                                  \n

                                                                                  Rewrite each question in columns and find the difference. Check your work using the answer key at the end of the exercise.<\/p>\n

                                                                                    \n
                                                                                  1. 5042<\/span> \u2212 3185<\/span><\/li>\n
                                                                                  2. 8042<\/span> \u2212 6368<\/span><\/li>\n
                                                                                  3. 2630<\/span> \u2212 95<\/li>\n
                                                                                  4. 1201<\/span> \u2212 159<\/li>\n
                                                                                  5. 34582<\/span> \u2212 6121<\/span><\/li>\n
                                                                                  6. 44610<\/span> \u2212 4527<\/span><\/li>\n
                                                                                  7. 54507<\/span> \u2212 13421<\/span><\/li>\n
                                                                                  8. 7050<\/span> \u2212 2144<\/span><\/li>\n
                                                                                  9. 71629<\/span> \u2212 12350<\/span><\/li>\n
                                                                                  10. 64182<\/span> \u2212 28934<\/span><\/li>\n<\/ol>\n

                                                                                    Answers to Exercise Nine<\/strong><\/p>\n

                                                                                      \n
                                                                                    1. 1857<\/span><\/li>\n
                                                                                    2. 1674<\/span><\/li>\n
                                                                                    3. 2535<\/span><\/li>\n
                                                                                    4. 1042<\/span><\/li>\n
                                                                                    5. 28461<\/span><\/li>\n
                                                                                    6. 40083<\/span><\/li>\n
                                                                                    7. 41086<\/span><\/li>\n
                                                                                    8. 4906<\/span><\/li>\n
                                                                                    9. 59279<\/span><\/li>\n
                                                                                    10. 35248<\/span><\/li>\n<\/ol>\n<\/div>\n<\/div>\n

                                                                                      Topic D: Self-Test<\/h1>\n

                                                                                      Mark\u00a0 \u00a0 \u00a0\/15\u00a0\u00a0\u00a0 Aim 11\/15<\/strong><\/p>\n

                                                                                        \n
                                                                                      1. Find the differences. Be sure to check your answers using addition. (12 marks)\n
                                                                                          \n
                                                                                        1. [latex]\\begin{array}[t]{rr}& 71\\\\-&32\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\n
                                                                                        2. [latex]\\begin{array}[t]{rr}& 704\\\\-&325\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\n
                                                                                        3. [latex]\\begin{array}[t]{rr}& 400\\\\-&208\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\n
                                                                                        4. [latex]\\begin{array}[t]{rr}& 8\\,923\\\\-& 3\\, 061\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\n
                                                                                        5. [latex]\\begin{array}[t]{rr}& 5\\, 211\\\\-& 4 \\,390\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\n
                                                                                        6. [latex]\\begin{array}[t]{rr}& 8 \\,204 \\\\-& 3 \\,461\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\n
                                                                                        7. [latex]\\begin{array}[t]{rr}& 9 \\,074 \\\\-& 5 \\,482\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\n
                                                                                        8. [latex]\\begin{array}[t]{rr}& 8 \\,092 \\\\-& 6 \\,578\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\n
                                                                                        9. [latex]\\begin{array}[t]{rr}& 49\\, 053\\\\-& 8\\, 954\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\n
                                                                                        10. [latex]\\begin{array}[t]{rr}& 86 \\,502 \\\\-& 6 \\,590\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\n
                                                                                        11. [latex]\\begin{array}[t]{rr}& 47 \\,293 \\\\-& 26\\, 349\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\n
                                                                                        12. [latex]\\begin{array}[t]{rr}& 73 \\,050 \\\\-& 27\\, 455\\\\ \\hline \\\\ \\end{array}[\/latex]<\/li>\n<\/ol>\n<\/li>\n
                                                                                        13. Subtract. (3 marks)\n
                                                                                            \n
                                                                                          1. 5302<\/span> \u2212 3981<\/span> =<\/li>\n
                                                                                          2. 7043<\/span> \u2212 95 =<\/li>\n
                                                                                          3. 6000<\/span> \u2212 989 =<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n

                                                                                            Answers to Topic D Self-Test<\/h2>\n
                                                                                              \n
                                                                                            1. \n
                                                                                                \n
                                                                                              1. 39<\/li>\n
                                                                                              2. 379<\/li>\n
                                                                                              3. 192<\/li>\n
                                                                                              4. 5 862<\/li>\n
                                                                                              5. 821<\/li>\n
                                                                                              6. 4743<\/span><\/li>\n
                                                                                              7. 3592<\/span><\/li>\n
                                                                                              8. 1514<\/span><\/li>\n
                                                                                              9. 40099<\/span><\/li>\n
                                                                                              10. 79912<\/span><\/li>\n
                                                                                              11. 20944<\/span><\/li>\n
                                                                                              12. 45595<\/span><\/li>\n<\/ol>\n
                                                                                                  \n
                                                                                                1. 1321<\/span><\/li>\n
                                                                                                2. 6948<\/span><\/li>\n
                                                                                                3. 5011<\/span><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n","protected":false},"author":90,"menu_order":4,"template":"","meta":{"pb_show_title":"on","pb_short_title":"","pb_subtitle":"","pb_authors":[],"pb_section_license":""},"chapter-type":[],"contributor":[],"license":[],"class_list":["post-67","chapter","type-chapter","status-publish","hentry"],"part":59,"_links":{"self":[{"href":"https:\/\/opentextbc.ca\/alfm2\/wp-json\/pressbooks\/v2\/chapters\/67","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/opentextbc.ca\/alfm2\/wp-json\/pressbooks\/v2\/chapters"}],"about":[{"href":"https:\/\/opentextbc.ca\/alfm2\/wp-json\/wp\/v2\/types\/chapter"}],"author":[{"embeddable":true,"href":"https:\/\/opentextbc.ca\/alfm2\/wp-json\/wp\/v2\/users\/90"}],"version-history":[{"count":20,"href":"https:\/\/opentextbc.ca\/alfm2\/wp-json\/pressbooks\/v2\/chapters\/67\/revisions"}],"predecessor-version":[{"id":787,"href":"https:\/\/opentextbc.ca\/alfm2\/wp-json\/pressbooks\/v2\/chapters\/67\/revisions\/787"}],"part":[{"href":"https:\/\/opentextbc.ca\/alfm2\/wp-json\/pressbooks\/v2\/parts\/59"}],"metadata":[{"href":"https:\/\/opentextbc.ca\/alfm2\/wp-json\/pressbooks\/v2\/chapters\/67\/metadata\/"}],"wp:attachment":[{"href":"https:\/\/opentextbc.ca\/alfm2\/wp-json\/wp\/v2\/media?parent=67"}],"wp:term":[{"taxonomy":"chapter-type","embeddable":true,"href":"https:\/\/opentextbc.ca\/alfm2\/wp-json\/pressbooks\/v2\/chapter-type?post=67"},{"taxonomy":"contributor","embeddable":true,"href":"https:\/\/opentextbc.ca\/alfm2\/wp-json\/wp\/v2\/contributor?post=67"},{"taxonomy":"license","embeddable":true,"href":"https:\/\/opentextbc.ca\/alfm2\/wp-json\/wp\/v2\/license?post=67"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}