## Supporting Lessons

## Column Subtraction with Borrowing / Regrouping: Worksheets and Answers

Column Subtraction with Borrowing / Regrouping: Interactive Questions

Download our printable workbooks for further practice of column subtraction with Borrowing / Regrouping!

## How to do Column Subtraction with Borrowing / Regrouping

**lining up the numbers**so that their digits are in the correct place value columns.

We want to subtract 226, so this must be written below 592.

We begin with the **units column**. However, **the 6 is larger than the 2**, so we can’t subtract it without regrouping.

We must therefore **borrow some units** from the **tens column**. We can borrow from the 9 tens.

We regroup 1 ten to borrow and we carry it over into the units column, next to the 2. In total, we now have **12 units**. This leaves us with **8 tens** in the tens column.

Following this regrouping, we can now subtract the units.

12 – 6 = 6

Next, we look at the **tens column**.

Because we borrowed from the 9, we are now left with **8 tens**.

8 – 2 = 6

Finally, we look at the **hundreds column**.

5 – 2 = 3

Therefore,

**592 – 226 = 366**.

Another column subtraction example that we will look at is 674 – 482.

Again, we line up the digits of each number according to their place value columns. We start by subtracting the digits in the **units column**.

4 – 2 = 2

Next, we look at the **tens column**.

The **8 is larger than the 7**, so we can’t take it away without regrouping. We must therefore **borrow from the 6** in the **hundreds column**.

We regroup 1 hundred for the tens column and write it next to the 7. This gives us **17** in the **tens column**. We are left with **5** in the **hundreds column**.

Following this borrowing, we can now subtract the tens column.

17 – 8 = 9

Finally, we look at the **hundreds column**.

Because we borrowed from the 6, we are now left with **5 hundreds**.

5 – 4 = 1

Therefore,

**674 – 482 = 192**.