1. Subtraction With Regrouping Third Grade

2. What do you do when you are asked to subtract a large number from a smaller number? 54 -27

3. When we go to the right column to begin subtracting we find the problem 4-7. It is impossible to take away 7 from 4. 54 -27

4. We must go next door to the 4’s neighbor to see if we can borrow from it to help us subtract. 54 -27

5. The 4’s neighbor is a 5. We can borrow from the five making it a 4. 54 -27 4

6. We now take what we borrowed from the 5 and make the 4 a 14. 54 -27 414