Subtraction With Regrouping Third Grade

What do you do when you are asked to subtract a large number from a smaller number?

When we go to the right column to begin subtracting we find the problem 4-7. It is impossible to take away 7 from

We must go next door to the 4’s neighbor to see if we can borrow from it to help us subtract

The 4’s neighbor is a 5. We can borrow from the five making it a

We now take what we borrowed from the 5 and make the 4 a