- In the column subtraction of 405 – 297 we need to borrow from the tens column since 7 is greater than 5.
- However we have a zero in the tens column.
- We first borrow a hundred from the ‘4’ in the hundreds column and regroup it to the tens column to make the ‘0’ into a ’10’.
- We can now borrow from this ’10’ in the tens column and carry a one into the units column to make ’15’.
- We can now subtract all columns because the numbers we are subtracting from are now all larger.

#### Alternate Method

**We can treat the ‘400’ as ’40’ tens’ and borrow a ten immediately to leave ’39’ tens in total.**

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# Column Subtraction Borrowing From Zero

We will look at how to calculate 604 – 328. Here we are subtracting from a three-digit number with zero in the middle.

We begin by lining up the digits in their place value columns. We want to subtract the digits in the **units column**. However, **8 is greater than 4**, so we can’t.

We would normally borrow (regroup) from the tens column. However, we have a **zero** written here, which means that there **aren’t any tens**.

Therefore, before we can borrow some units from the tens, **we need to borrow some tens from the hundreds column**. We need to borrow from the **6 hundreds**.

We move 1 hundred next to the zero to make **10 tens**. We are left with **5 hundreds**. This process is also known as regrouping.

Now that we have **10 tens**, we can **borrow some units** from this column. We move 1 ten next to the 4 to make **14 units**. We are now left with **9 tens** in the tens column.

Now we can subtract the **units**.

14 – 8 = 6

Next, we subtract the **tens**.

9 – 2 = 7

Finally, we subtract the **hundreds**.

5 – 3 = 2

This is the process of three-digit subtraction borrowing from zero and the result is:

**604 – 328 = 276**.

Now try our lesson on *Column Subtraction of Decimals with Borrowing / Regrouping* where we learn how to use our knowledge of borrowing / regrouping to help us subtract decimal numbers.