# Subtraction by "Regrouping"

*(Also called "borrowing" or "trading")*

To subtract numbers with more than one digit:

- write down the larger number first and the smaller number directly below it

**making sure to line up the columns!**

- then do subtractions one column at a time like this (press play button):

## Smaller Number - Bigger Number

But what if a column has a **smaller number on the top?**

How do we do **2 − 5** ?

The Solution: Make the "2" larger by "regrouping" (press arrow button):

images/moving-tens.js

In 32:

- the "3" means
**3 tens**, - the "2" means
**2 ones**,

So we:

- reduce the 3 by
**1** - increase the 2 by
**10**

And we get:

**2 tens**,**12 ones**

And here is how to do it with a pencil and paper:

We use this method **whenever a column has a smaller number on top**, as in this example:

## Zero

But we can't regroup from **zero** ...

But we **can** make a "0" into a "10" by regrouping it first, them carry on normally, like this:

Now, you can practice with these Subtraction Worksheets

1600, 1601, 3412, 3413, 1602, 1603, 3414, 3415, 2948