Subtraction Without Regrouping - Borrowing

As you know each digit of a number in our number system has a different place value (ones, tens, hundreds, thousands, etc)

Always subtract within the same place value column when subtracting numbers.
Subtraction is to find the difference.

Example:

85 - 54 = ?

Step 1

Show the kids that the problem has four columns: a ones column and a tens column.

Tens Ones

Step 2

Place the number to be subtracted below the first number, so that the tens and ones places are lined up as shown in step 3.

Draw a line under the bottom number.

Step 3

Write the problem in the columns


Tens Ones
8 5
- 5 4

Step 4

First, subtract the ones


Tens Ones
8 5

- 5 4

_____________

1


Next, subtract the tens


Tens Ones

8 5
- 5 4
_____________
3

Answer : 85 - 54 = 31



In this teaching, I am sure now you can get the answer to the problem of 85 – 54 with this two digit subtraction without borrowing which is 31 with absolutely no problem.