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      Subtraction of 2 Digit Numbers (With Borrowing)

      Subtract 28 from 54

      Step1. Place the number one below the other.


       

      Step2. Subtract the ones


      As 4 is smaller than 8, we cannot subtract 8 from 4. So, 1 ten is borrowed from the tens column.

      Now, 1 ten = 10 ones, which means 10 ones + 4 ones = 14 ones.

      We have 14 ones and we can subtract 8 ones from 14 ones.

      14 ones – 8 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 4 tens (5 -1=4 tens) in the tens column.

      Now subtract the tens

      4 tens – 2 tens = 2 tens

      2 is written in the tens column of the answer

                                    

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