1. Subtracting Whole Numbers
By lining them up…

2. Find the result of subtracting 48 from 152
Find the result of subtracting 48 from 152. First, line them up aligned right:
152

3. Find the result of subtracting 48 from 152.
As one has been
borrowed, the 5 is
crossed out and
replaced by a 4
4 1
Since 8 cannot be taken from 2, a
one from the tens column is borrowed
and written next to the 2 to make 12.
12-8=4 so write a 4 below the first column.
152
- 48 4

4. Find the result of subtracting 48 from 152.
4 1
152
- 48 04
4-4=0 so a zero is written
below the middle column

5. Find the result of subtracting 48 from 152.
4 1
152
- 48
104
1-0=1 so a one is written
below the first column