Subtraction Guide

Borrowing in Subtraction

A Step-by-Step Visual Guide for Kids

Most borrowing errors happen because children learn the steps without understanding why borrowing works. This guide shows both — so the procedure actually makes sense.

Practice Borrowing Step by Step

Ask this question first:

"Is the top number smaller than the bottom number?"

If YES → Borrow. If NO → Subtract directly.

How to Borrow — Step by Step

Let's use 53 − 27 as our example

53 − 27 = ?

Start with the problem

5️⃣3️⃣ − 2️⃣7️⃣

We need to subtract 27 from 53. Look at the ones column: 3 − 7.

Ask: Can we subtract?

Is 3 smaller than 7?

3️⃣ < 7️⃣ → BORROW

YES — 3 is less than 7. We cannot subtract. We need to borrow.

Step 2: Borrow from the tens

5 tens becomes 4 tens

🔟🔟🔟🔟🔟 → 🔟🔟🔟🔟 + 1 ten to ones

Take 1 ten from the tens column. Cross out 5 and write 4 above it.

Step 3: Add 10 to the ones

3 ones becomes 13 ones

⚫⚫⚫ + 🔟 = ⚫⚫⚫⚫⚫ ⚫⚫⚫⚫⚫ ⚫⚫⚫

The borrowed ten becomes 10 ones. Add to the existing 3 ones: 10 + 3 = 13.

Step 4: Subtract the ones

13 − 7 = 6

1️⃣3️⃣ − 7️⃣ = 6️⃣

Now we can subtract: 13 − 7 = 6. Write 6 in the ones place.

Step 5: Subtract the tens

4 − 2 = 2

4️⃣ − 2️⃣ = 2️⃣

Now subtract the tens column: 4 − 2 = 2.

53 − 27 = 26 ✓

We have the answer

✅

Borrowing works because we traded 1 ten for 10 ones — the value stays the same.

Why Borrowing Works

Borrowing works because you are trading 1 ten for 10 ones. The value stays the same — you're just changing how the number is written.

53 = 5 tens + 3 ones
= 4 tens + 13 ones
= 40 + 13 = 53 ✓

Visual reminder: 1 ten (🔟) traded for 10 ones (⚫⚫⚫⚫⚫ ⚫⚫⚫⚫⚫).

Try These Examples

Follow the same steps: borrow, subtract ones, subtract tens

42 − 18

2 − 8 → borrow

12 − 8 = 4

3 − 1 = 2

= 24 ✓

35 − 19

5 − 9 → borrow

15 − 9 = 6

2 − 1 = 1

= 16 ✓

64 − 28

4 − 8 → borrow

14 − 8 = 6

5 − 2 = 3

= 36 ✓

81 − 37

1 − 7 → borrow

11 − 7 = 4

7 − 3 = 4

= 44 ✓

56 − 29

6 − 9 → borrow

16 − 9 = 7

4 − 2 = 2

= 27 ✓

73 − 45

3 − 5 → borrow

13 − 5 = 8

6 − 4 = 2

= 28 ✓

Common Mistakes (And How to Fix Them)

❌ Subtracting the smaller digit from the larger digit

✓ Always subtract the bottom digit from the top digit. If the top is smaller, borrow first — never switch the numbers.

❌ Forgetting to reduce the tens column after borrowing

✓ Cross out the tens digit and write the new number above it. Say aloud: "5 tens becomes 4 tens."

❌ Borrowing when not needed

✓ Ask: "Is the top number smaller?" If YES → borrow. If NO → subtract directly.

Strong place value skills make borrowing much easier to understand.

Subtraction in 30 Days

GRADES 2–4

$57

Subtraction trips up more kids than almost any other early math skill — and the reason is almost always that borrowing was introduced before the concept was solid. This 30-day course fixes that. It starts with the meaning of subtraction, builds toward two-digit problems with and without regrouping, and ends with borrowing across zeros — the step where most kids (and parents) hit a wall.

Get Subtraction in 30 Days on Gumroad →

More Math Tricks & Guides

Multiplying by 9 Trick

Fast multiplication method

Place Value Explained

Understanding digits

Regrouping in Addition

Why carrying works

Skip Counting Explained

Multiplication made easy

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