Column Subtraction with Borrowing Twice: Worksheets and Answers
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How to do column subtraction when we borrow twice?
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.
We must therefore borrow some units from the tens column. We can borrow from the 4 tens.
We move 1 ten next to the 6. We have 16 units in total. We are left with 3 tens in the tens column.
We can now subtract the units.
16 – 8 = 8
Next, we look at the tens column.
We want to subtract the 7 from the 3. However, 7 is greater than 3, so we can’t.
We must therefore borrow from the hundreds column. We can borrow from the 3 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.
We can now subtract the tens.
13 – 7 = 6
Finally, we look at the hundreds column.
Because we borrowed 1 hundred, we are left with 2 hundreds.
2 – 1 = 1
346 – 178 = 168.