# Subtraction With Borrowing

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The most difficult section in 1st grade math is subtraction with borrowing. Here the child has to struggle a lot for solving it. As the digit in one’s place for the 1st number is smaller than the digit in ones place of 2nd number. So here we have to borrow a number from the number on right side. Therefore the tens digit of 1st number decreases by 1.

Steps for solving subtraction with borrowing
• 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.

Example 1 : 62 – 19
• 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
 T    O   5    12    6     2 - 1     9   ______    5     3

Example 2 : 81 – 37
• 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
 T    O   7    11    8     1 - 3     7   ______    4     4

Example 3: 90 - 78
 T    O   8    10    9     0 - 7     8   ______    1     2

Subtraction with borrowing