Subtracting 3-Digit Numbers with Borrowing

(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