Subtraction
Lesson
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When subtracting numbers 

 ALWAYS  
line up place value columns.
hundreds        tens        ones

Then subtract each column starting with the
             
ones 
  then....tens
          then....hundreds

Examples:

            300 - 157 =

Step 1
S
ubtract the ones.
 You can't subtract
0 - 7
So, you must regroup 3 hundreds as 2 hundreds & 10 tens, then regroup
10 tens as 9 tens & 10 ones
10
- 7 = 3

Step 2
Subtract the tens.       
9 tens
- 5 tens = 4 tens
 

Step 3
Subtract the hundreds.
2 hundreds - 1 hundred
= 1 hundred

                        

500 - 362 = 

Step 1
S
ubtract the ones.
 You can't subtract
0 - 2
So, you must regroup 5 hundreds as 4 hundreds & 10 tens, then regroup
10 tens as 9 tens & 10 ones
10
- 2 = 8

Step 2
Subtract the tens.       
9 tens
- 6 tens = 3 tens
 

Step 3
Subtract the hundreds.
4 hundreds - 3 hundred
= 1 hundred

Remember

Subtract each column starting with the                       ones 
            then....tens
            then....hundreds

Click on the pencil for practice.

    

 
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Updated by Pat Delia
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