Subjects/Foundational Numeracy/Subtracting with Borrowing
Foundational NumeracySubtraction

Subtracting with Borrowing

Subtract when the ones digit on top is smaller, requiring borrowing.

14 min

🎯 What You'll Learn

You will learn to subtract when the ones digit on top is smaller than the ones digit on the bottom. This requires borrowing (also called regrouping).

🏪 Market Story

Bola has ₦52 and wants to buy plantain for ₦28. She tries to subtract: 2 − 8... but you can't take 8 from 2! She needs to borrow from the tens. Let's learn how.

📝 Let's Learn

Borrowing means taking 1 ten and turning it into 10 ones.

Step-by-step for ₦52 − ₦28:

  1. Ones: 2 − 8. Can't do it! Borrow 1 ten from the 5, making it 4. The 2 becomes 12.
  2. Ones: 12 − 8 = 4.
  3. Tens: 4 − 2 = 2.
  4. Answer: ₦24.

Example 1: ₦73 − ₦47. Ones: 3 − 7, borrow! 13 − 7 = 6. Tens: 6 − 4 = 2. Answer: ₦26.

Example 2: ₦81 − ₦35. Ones: 1 − 5, borrow! 11 − 5 = 6. Tens: 7 − 3 = 4. Answer: ₦46.

Example 3: ₦60 − ₦24. Ones: 0 − 4, borrow! 10 − 4 = 6. Tens: 5 − 2 = 3. Answer: ₦36.

✏️ Practice Questions

  1. ₦64 − ₦29 = ?
  2. ₦83 − ₦57 = ?
  3. Chidi has ₦71 and buys a cap for ₦38. How much change does he get?
Click to see answers
  1. ₦64 − ₦29 = ₦35. Ones: 4 − 9, borrow! 14 − 9 = 5. Tens: 5 − 2 = 3.
  2. ₦83 − ₦57 = ₦26. Ones: 3 − 7, borrow! 13 − 7 = 6. Tens: 7 − 5 = 2.
  3. ₦71 − ₦38 = ₦33. Ones: 1 − 8, borrow! 11 − 8 = 3. Tens: 6 − 3 = 3.

💡 Remember

When you can't subtract the ones, borrow 1 ten (making the tens digit 1 less) and add 10 to the ones. Then subtract normally. Practice this — it's one of the most important math skills!