• When the digit in the ones place of the two-digit number is smaller than the one-digit number, we need to regroup (borrow) from the tens place.
  • Step 1: Look at the ones place. If the top number (minuend) in the ones place is smaller than the bottom number (subtrahend), you will need to borrow from the tens place.
  • Step 2: Regroup by borrowing 1 from the tens place. This means taking 10 from the tens and adding it to the ones place of the minuend.
  • Step 3: Subtract the numbers in the ones place.
  • Step 4: Subtract the tens place after borrowing.

Example 1: 52 – 8

  • In this case, 2 (ones place) is smaller than 8, so we borrow 1 from the 5 in the tens place, making the 2 become 12.
  • Now, 12 – 8 = 4.
  • Then subtract 4 from 4 (tens place): 4 – 0 = 4.
  • Final answer: 44.

Subtract the ones. You need to carry over first. Subtract 12–5.

Subtract the tens. Subtract 0–0.


The difference is 7.

Subtract the ones. You need to carry over first. Subtract 11–6.

Subtract the tens. Subtract 0–0.


The difference is 5.

Subtract the ones. You need to carry over first. Subtract 10–6.

Subtract the tens. Subtract 0–0.



The difference is 4.