IWCF UK Branch Distance Learning Programme DRILLING CALCULATIONS

Example - Manual subtraction 2

Subtract 86 from 945 (945 86
HTU

945
86
859

HTU

945
86
9

HTU

945
86
1

859
98435
86
8 59

600
4
596

Part 1 Section 3

The calculation should be written in the same way as the addition calculation
with the units figures lined up underneath each other at the right hand side.
Start with the units column, 6 is larger than 5 and wont go so we have to
borrow one from the tens column. This is added to the 5 to get 15. We can
then take 6 away from 15 to get 9.
This is written under the line at the bottom of the units column.
The ten that we borrowed now has to be paid back. This can be
shown in two ways
The ten is paid back at the bottom. The 1 is added to the 8 to make 9, this
wont go into 4 so we borrow again this time from the hundreds column. This
is added to the 4 to become 14, 9 from 14 is 5. The 5 is put at the bottom of the
tens column and the borrowed 10 is paid back at the bottom of the hundreds
column.

In the second method we cross off the figures on the top row.
You should use whichever you are most familiar with.

The second method can be confusing when dealing with zeros i.e. take 4 away
from 600 (600 4), 4 from 0 wont go so we have to borrow from the next
column. As the next column is also a 0 you have to go across the columns until
you reach the 6. The 6 is crossed out and 5 is put in, 1 is put next to the 0 in
the next column. This is then crossed out and replaced by 9 as we borrow a
ten. We then continue as before.

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IWCF UK Branch Distance Learning Programme DRILLING CALCULATIONS

Example - Calculator subtraction 2

The sequence of keys to press to do the above calculation on a calculator is:
9

The display will show

859.

Try some yourself - Exercise 1.10

1.

Estimate the answers to the following;

a.
47 - 12
b.
78 - 45
c.
5,000 - 441
d.
8,001 4,098
e.
117,097 98,320

2.

Now calculate manually;

a.
47 - 12
b.
78 - 45
c.
5,000 - 441
d.
8,001 4,098
e.
117,097 98,320

3.

Now confirm using your calculator;

a.
47 - 12
b.
78 - 45
c.
5,000 - 441
d.
8,001 4,098
e.
117,097 98,320

Part 1 Section 3

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