## 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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## 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

Therefore,

**346 – 178 = 168**.