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• At the top write T for tens and O for ones .

• Write the number below it according to their places.

• Put the minus sign (- ).

• Draw a line below the numbers.

• First subtract the ones digit and then the tens digit.

• At the top write T for tens and O for ones .

• Write the number 6 and 1 below ‘T’ and 2 and 9 below ‘O’ .

• Put the minus sign (- ).

• Draw a line below the numbers.

• 2 < 9 (2 less than 9) so cut it and make it 12 as we borrow 1 from 7

• 6 becomes (6 -1) = 5

• 12 – 9 = 3

• 5 – 1 = 4

• The answer is 43.

T O5 12 - 1 9 ______ 5 3 |

• At the top write T for tens and O for ones .

• Write the number 8 and 3 below ‘T’ and 1 and 7 below ‘O’ .

• Put the minus sign (- ).

• Draw a line below the numbers.

• 1 < 7 (1 less than 7) so cut it and make it 11 as we borrow 1 from 8

• 8 becomes (8 -1) = 7

• 11 – 7 = 4

• 7 – 3 = 4

• The answer is 44.

T O7 11 - 3 7 ______ 4 4 |

T O8 10 - 7 8 ______ 1 2 |

1st Grade Math

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