Subtracting with RegroupingWhen the top digit is too small, borrow a ten and break it…2nd GradeAlso called borrowing. You are undoing the trade: one ten becomes ten ones.1LOOK AT THE ONESIs the top digit smaller than the bottom one?2BORROW A TENCross out the tens digit, make it one less.3ADD TEN TO THE ONESThe top ones digit gains ten. Now it is big enough.4SUBTRACT BOTH COLUMNSOnes first, then the tens you changed.WORKED: 62 − 272 is smaller than 7 → borrow6 becomes 5, and 2 becomes 1212 − 7 = 5, then 5 − 2 = 3 → 35Check it: 35 + 27 should give you 62 back. If it does not, theborrow went wrong.Subtracting with Regroupingwww.littleactivity.com

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Math · 2nd Grade

Subtracting with Regrouping

When the top digit is too small, borrow a ten and break it into ones.

How to use it

Check by adding your answer back to the number you took away.

Free · print-ready PDF · US Letter and A4

Grade
2nd Grade
Ages
7–8
Subject
Math
Pages
1

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