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Subtraction With Regrouping

Third Grade
What do you do when you are
asked to subtract a large
number from a smaller number?
54
-27
When we go to the right column
to begin subtracting we find the
problem 4-7. It is impossible to
take away 7 from 4.
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We must go next door to the 4s
neighbor to see if we can
borrow from it to help us
subtract.
54
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The 4s neighbor is a 5. We can
borrow from the five making it a 4.
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4
We now take what we borrowed
from the 5 and make the 4 a 14.
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-27
4 14

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