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44                                                                                                  Maths

          2. Write in column form and find the difference.

                (a)  654 – 234                   (b) 549 – 425                   (c) 849 – 625

               (d)  939 – 215                    (e) 688 – 356                    (f) 558 – 247

        Subtraction with Regrouping

        If any digit of minuend is smaller than its corresponding digit of subtrahend, we subtract
        this by using regrouping.

        Let us subtract 235 from 523.
        Arrange the numbers in the columns and then follow these steps.                               H T O

        Step 1:   Subtract the ones.                                                                       1   13
                     As we cannot subtract 5 ones from 3 ones, so we borrow                            5   2    3
                   1 ten from tens column and regroup the ones column as                           –   2   3    5

                   3 ones + 10 ones = 13 ones
                     Now, 13 ones – 5 ones = 8 ones                                                             8
                   Write 8 under ones column.


        Step 2:    Subtract the tens.                                                                H T O
                     In tens column, 1 ten is left after borrowing.                                    4  11 13
                     As we cannot subtract 3 tens from 1 ten, so we borrow 1                         5    2   3
                   hundred from hundreds column and regroup the tens                             –   2    3   5
                   column as 1 ten + 10 tens = 11 tens                                                    8   8

                     Now, 11 tens – 3 tens = 8 tens
                     Write 8 under tens column.

        Step 3:    Subtract the hundreds.                                                             H T O
                     In hundreds column, 4 hundreds are left after borrowing.                          4   11 13

                     Now, 4 hundreds – 2 hundreds = 2 hundreds                                         5   2    3
                     Write 2 under hundreds column.                                                –   2   3    5

                   Thus, 523 – 235 = 288                                                               2   8    8





                                                   Exercise 4.2


          1. Subtract the following.
                (a)         H T O                (b)        H T O                (c)        H T O


                            5   6    8                      4    7   3                       6   5   4
                        –   2   4    9                  –   1    2   4                   –   2   9   4
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