The ideas in this subtraction lesson are taken from Add & Subtract3 ebook. Only a few examples of each problem type are shown; you should make more problems of each kind for the student.

Borrowing two times
Free lesson plan from HomeschoolMath.net

The process of borrowing both from tens and hundreds goes in two steps. First you borrow from tens, then from hundreds.

There are not
enough ones
to subtract.

First break one ten
down into 10 ones.
Now you can cross
out 9 ones but can't
subtract two tens.

Then break one hundred
into 10 tens. Now you can
cross out 2 tens.
What is left? _______

→

325 29

→

3 hundreds + 1 ten
+ 15 ones

→

2 hundreds + 11 tens
+ 15 ones


3	2	5
	2	9

	1	15
3	2	5
	2	9

		6

2	11 1	15
3	2	5
	2	9

2	9	6

Subtraction in columns uses the same process. First borrow a ten so you have total of 15 ones, then borrow one hundred to have total of 11 tens.

Example exercises

1. Draw squares, ten-sticks and ones and break down the minuend (the number you subtract from). Cross out what is needed. First break one ten down into 10 ones. Then break one hundred down into 10 tens. When subtracting in columns, BORROW first one ten and then one hundred.

Cross out 97
	→		→
221	→	2 hundreds 1 ten 11 ones	→	1 hundred 11 tens 11 ones

2	2	1
	9	7

Cross out 175

341

3	4	1
1	7	5

2. Subtract.

924
	467

593
	225

412
	322

713
	536

618
	119

What numbers are missing from the subtractions?

	3
1		3

3	1	5

8
	3	6

5	1	7

6		9
	5

2	6	4

	8	4
4

2	0	7

Next lesson: Borrow over a zero

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Borrowing two times Free lesson plan from HomeschoolMath.net

Example exercises

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Borrowing two times
Free lesson plan from HomeschoolMath.net