Column Subtraction of Three-Digit Numbers with Borrowing Twice

Column Subtraction: Video Lesson – Maths with Mum

Supporting Lessons

Column Subtraction with Borrowing Twice: Worksheets and Answers

Column Subtraction Borrowing Twice: Random Question Generator

Column Subtraction Mixed Practice: Random Question Generator

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Column Subtraction

How to do column subtraction when we borrow twice?

We will look at how to calculate 346 – 178.

346 – 178 shown as a column subtraction

We begin by lining up the digits of each number in their place value columns. We start with the units column.

We want to subtract 8 from 6. However, 8 is greater than 6, so we can’t take it away.

346 – 178 shown as a column subtraction

We must therefore borrow some units from the tens column. We can borrow from the 4 tens.

346 – 178 shown as a column subtraction borrowing from the tens column

We move 1 ten next to the 6. We have 16 units in total. We are left with 3 tens in the tens column.

346 – 178 shown as a column subtraction subtracting the units having borrowed from the tens

We can now subtract the units.

16 – 8 = 8

Next, we look at the tens column.

346 – 178 shown as a column subtraction subtracting the units having borrowed from the tens

We want to subtract the 7 from the 3. However, 7 is greater than 3, so we can’t.

346 – 178 shown as a column subtraction subtracting the units having borrowed from the tens

We must therefore borrow from the hundreds column. We can borrow from the 3 hundreds.

346 – 178 shown as a column subtraction subtraction borrowing from the hundreds

We move 1 hundred next to the 3 in the tens column. This makes 13 in the tens column. We are left with 2 hundreds in the hundreds column.

346 – 178 shown as a column subtraction subtraction borrowing from the hundreds

We can now subtract the tens.

13 – 7 = 6

Finally, we look at the hundreds column.

346 – 178 =168 shown as a column subtraction subtraction borrowing from the hundreds

Because we borrowed 1 hundred, we are left with 2 hundreds.

2 – 1 = 1

Therefore,

346 – 178 = 168.

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