Subtraction with borrowing

SUBTRACTION WITH BORROWING Start with the right-hand column as usual When you try to take the 7 away from the 3, you can't. If you have 3 pence and a friend wants you to lend her 7 pence, you can't.

TU Look at the number 63. It’s made up of 6 tens (60) plus 3 units (3).

You borrow one of the tens off the 60, and lend it to the 3 to make it 13. This leaves you with 5 tens (50) plus 13 - which still makes 63!

To show you have borrowed 10 off the 60, cross off the 6 and make it into a 5. Put a 1 in front of the 3 to make it into 13. The sum now looks like this:

Take the 7 away from the

Take the 2 off the

Take the 2 off the The answer is 36!

Check your answer by adding it back to the bottom number

You can carry the one wherever you want. Some people do it at the top, some at the bottom; some others use their fingers so that they don’t get confused. Just be consistent!

Whatever way you used, it should come back to 63, which is what we started with! Now try some more and check them back yourself by adding.