Subtraction of 2 Digit Numbers (With Borrowing)

Example 1: Subtract 18 from 57

Step1. Place the number one below the other.

Step2. Subtract the ones

As 7 is smaller than 8, we cannot subtract 8 from 7. So, 1 ten is borrowed from the tens column.

Now, 1 ten = 10 ones, which means 10 ones + 7 ones = 17 ones.

We have 17 ones and we can subtract 8 ones from 17 ones.

17 ones – 8 ones = 9 ones

9 is written in the ones column of the answer

Step3. Subtract the tens

After borrowing 1 ten from tens column, we have 4 tens (5 -1=4 tens) in the tens column.

Now subtract the tens

4 tens – 1 ten = 3 tens

3 is written in the tens column of the answer

Example 2: Subtract 26 from 42

Step1. Place the number one below the other.

Step2. Subtract the ones

As 2 is smaller than 6, we cannot subtract 6 from 2. So, 1 ten is borrowed from the tens column.

Now, 1 ten = 10 ones, which means 10 ones + 2 ones = 12 ones.

We have 12 ones and we can subtract 6 ones from 12 ones.

12 ones – 6 ones = 6 ones

6 is written in the ones column of the answer

Step3. Subtract the tens

After borrowing 1 ten from tens column, we have 3 tens (4 -1=3 tens) in the tens column.

Now subtract the tens

3 tens – 2 tens = 1 ten

1 is written in the tens column of the answer