Subtraction With Borrowing (Regrouping)
Subtraction with borrowing happens when the ones digit on top is smaller than the ones digit below. You cannot take away a bigger number from a smaller one in a column, so you borrow 1 ten from the tens place.
After borrowing, the tens digit decreases by 1 and the ones digit increases by 10. This is also called regrouping.
What is Subtraction With Borrowing (Regrouping) - Class 2 Maths (Subtraction (Grade 2))?
Borrowing means taking 1 ten from the tens column and adding 10 to the ones column.
Steps:
- Check: Is the top ones digit smaller than the bottom ones digit?
- If yes, borrow 1 from the tens. The tens digit goes down by 1. The ones digit goes up by 10.
- Now subtract the ones.
- Then subtract the tens.
Example: 43 − 18
| Tens | Ones | |
|---|---|---|
| After borrow | 3 | 13 |
| − | 1 | 8 |
| 2 | 5 |
Ones: 3 < 8, so borrow. 13 − 8 = 5. Tens: 3 − 1 = 2. Answer: 25.
Solved Examples
Example 1: Example 1: 35 − 19
Question: Find 35 − 19.
Think:
- Ones: 5 < 9 → borrow! 3 tens → 2 tens, 5 ones → 15 ones
- Ones: 15 − 9 = 6
- Tens: 2 − 1 = 1
Answer: 35 − 19 = 16.
Example 2: Example 2: 61 − 27
Question: Subtract 27 from 61.
Think:
- Ones: 1 < 7 → borrow! 6 tens → 5 tens, 1 one → 11 ones
- Ones: 11 − 7 = 4
- Tens: 5 − 2 = 3
Answer: 61 − 27 = 34.
Example 3: Example 3: 70 − 46
Question: Find 70 − 46.
Think:
- Ones: 0 < 6 → borrow! 7 tens → 6 tens, 0 ones → 10 ones
- Ones: 10 − 6 = 4
- Tens: 6 − 4 = 2
Answer: 70 − 46 = 24.
Example 4: Example 4: Kavi’s marbles
Question: Kavi had 54 marbles. He lost 29 while playing. How many marbles does he have now?
Think:
- “Lost” means SUBTRACT: 54 − 29
- Ones: 4 < 9 → borrow. 5 tens → 4 tens, 4 ones → 14 ones
- Ones: 14 − 9 = 5. Tens: 4 − 2 = 2
Answer: Kavi has 25 marbles now.
Example 5: Example 5: 82 − 45
Question: Find 82 − 45.
Think:
- Ones: 2 < 5 → borrow. 8 tens → 7 tens, 2 ones → 12 ones
- Ones: 12 − 5 = 7. Tens: 7 − 4 = 3
Answer: 82 − 45 = 37.
Example 6: Example 6: Neha’s pages
Question: Neha’s book has 93 pages. She has read 58 pages. How many pages are left?
Think:
- 93 − 58: Ones: 3 < 8 → borrow. 9 tens → 8 tens, 3 ones → 13 ones
- Ones: 13 − 8 = 5. Tens: 8 − 5 = 3
Answer: Neha has 35 pages left to read.
Example 7: Example 7: 50 − 23
Question: What is 50 − 23?
Think:
- Ones: 0 < 3 → borrow! 5 tens → 4 tens, 0 ones → 10 ones
- Ones: 10 − 3 = 7. Tens: 4 − 2 = 2
Answer: 50 − 23 = 27.
Key Points to Remember
- Borrow when the top ones digit is smaller than the bottom ones digit.
- Borrowing means: take 1 from tens (tens goes down by 1), add 10 to ones (ones goes up by 10).
- After borrowing, subtract normally: ones first, then tens.
- Always cross out the old digits and write the new ones to avoid confusion.
- Check: answer + bottom number should equal the top number.
Practice Problems
- Find 42 − 18.
- Subtract 37 from 65.
- Ria had 80 biscuits. She gave 43 to her class. How many are left?
- What is 73 − 46?
- Find 91 − 57.
- Aman had ₹60 and spent ₹35 on books. How much is left?
Frequently Asked Questions
Q1. What does borrowing mean in subtraction?
Borrowing means taking 1 ten from the tens column and turning it into 10 ones. This is needed when the ones digit on top is too small to subtract.
Q2. Why can’t I subtract 8 from 3 directly?
In Class 2, we work only with positive numbers. 3 − 8 would give a negative number. Instead, we borrow 10 to make it 13 − 8 = 5.
Q3. What happens to the tens digit after borrowing?
It decreases by 1. If the tens digit was 5, it becomes 4 after borrowing.
Q4. Can I borrow when the top ones digit is 0?
Yes. For example, in 40 − 18: the ones place has 0, which is less than 8. Borrow 1 from 4 tens to get 3 tens and 10 ones. Then 10 − 8 = 2 and 3 − 1 = 2. Answer: 22.
Q5. How is borrowing different from carrying?
Borrowing is used in subtraction (moving from tens to ones). Carrying is used in addition (moving from ones to tens). They are opposite processes.
Q6. How do I avoid mistakes when borrowing?
Cross out the old tens digit and write the new one above it. Also cross out the old ones digit and write the new one. This keeps your work neat and correct.
