Sometimes you may need to borrow, or regroup, and the next number is a zero. You will need to
borrow from one more place value to the left.
Look at the example below.
First subtract the ones.
Borrow from the tens.
When the number is zero, you will need to move one place value to the left (Hundreds).
Borrow one hundred to the tens place value. Then move one ten to the ones
place value.
Hundreds
Tens
Ones
6
9
14
3
5
6
Next subtract the ones.
Then the tens.
And the hundreds.
Hundreds
Tens
Ones
6
9
14
3
5
6
3
4
8
Look at the problem below.
Borrow (regroup).
Hundreds
Tens
Ones
4
9
13
2
3
5
Subtract.
Hundreds
Tens
Ones
4
9
13
2
3
5
2
6
8
Hundreds
Tens
Ones
5
9
1
3
5
Hundreds
Tens
Ones
4
2
4
4
Hundreds
Tens
Ones
1
4
3
Hundreds
Tens
Ones
5
0
5
1
3
7
Hundreds
Tens
Ones
6
0
6
2
4
7
Hundreds
Tens
Ones
7
0
1
5
4
3
Hundreds
Tens
Ones
9
0
5
2
3
6
Hundreds
Tens
Ones
8
0
1
6
7
7
Hundreds
Tens
Ones
6
0
3
4
7
8
Hundreds
Tens
Ones
8
0
2
3
2
5
Hundreds
Tens
Ones
4
0
8
2
3
9
Hundreds
Tens
Ones
7
0
5
5
8
7
Hundreds
Tens
Ones
4
0
4
1
6
5
Hundreds
Tens
Ones
5
0
2
1
5
4
Hundreds
Tens
Ones
6
0
1
3
7
6
Hundreds
Tens
Ones
5
0
4
1
2
7
Hundreds
Tens
Ones
3
0
7
2
9
9
Hundreds
Tens
Ones
7
0
6
4
5
7
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