Math Drills

1 Borrow

A-3

Column Calculation (2-Digit − 1-Digit)

You can hand this out in class or share it on social media for free. Usage rules

What this worksheet covers

Grade: Grade 2 (Elementary School)
Topic: 2-Digit Subtraction
Worksheet: 1 Borrow

Ten is taken out of the tens column and handed down into the ones, and the subtraction follows only after that, a two-stage move practiced throughout. Every equation resists being done in the ones alone. Once the column layout has settled the steps, the work widens to calculation in the head, to boxed items and to word problems.

A boxed item whose missing number is the one being subtracted from is recovered by adding back. If the ones then come to more than ten and nothing is passed up, the recovered number lands ten short. Fixing a form in advance, a stroke through the tens digit with the reduced figure written above it, takes much of the hesitation out of copying.

Borrowing enters for the first time here, and two lessons are all 2-Digit Subtraction holds. Underneath lies the touch made firm in No Borrowing: line the places up and work from the right.