Here we will learn subtracting 3digit numbers with borrowing. The subtractions with borrowing are solved stepbystep in four different ways.
Workedout examples on subtracting 3digit numbers with borrowing:
1. Subtract 239 from 425
Solution:
Smaller number is written under the greater number in column form for subtracting ones, tens, hundreds respectively.
(i) First ones are subtracted. Since, 9 > 5, so, 9 cannot be subtracted from 5. So, 1 ten or 10 ones are borrowed from 2 tens leaving 1 ten there. 1 ten = 10, now 10 + 5 = 15 ones.
15 ones – 9 ones = 6 ones. Therefore, 6 is written in one’s column. 
H T O 1 T → 10 4 2 5  2 3 9 6 
(ii) Now tens are subtracted. Since, 1 ten < 3 tens, so, 3 tens cannot be
subtracted from 1 ten. So, 1 hundred or 10 tens are borrowed from 4 hundred leaving 3 hundred there. Now, 10 tens + 1 tens = 11 tens, 11 tens – 3 tens = 8 tens. Therefore, 8 is written in ten’s column. 
H T O 1H → 10T 1T → 10 4 2 5  2 3 9 8 6 
(iii) Now hundreds are subtracted. Since, 3 hundred > 2 hundred, So, 2 hundred is subtracted from 3 hundred. 3 hundred – 2 hundred = 1 hundred, Therefore, 1 is written in hundred’s column. Thus, 425 – 239 = 186 
H T O 1H → 10T 1T → 10 4 2 5  2 3 9 1 8 6 
2. Subtract 457 from 832.
Solution:
832 – 457
H T O
8 3 2
 4 5 7
3 7 5
(i) 457 is written under the greater number 832 in column form.
(ii) 2 < 7, so, 1 ten is borrowed from tens. 1 ten or 10 + 2 = 12 ones; 12 ones – 7 ones = 5 ones.
(iii) 3 tens – 1 ten = 2 tens, it is smaller than 5 tens. So, 1 hundred is borrowed from 8 hundred.
1 hundred or 10 tens + 2 tens = 12 tens; 12 tens – 5 tens = 7 tens.
(iv) 8 hundred – 1 hundred = 7 hundred; 7 hundred – 4 hundred = 3 hundred
Therefore, subtracting 3digit numbers with borrowing 457 from 832 = 375
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