This 'Borrow and Subtract' worksheet provides 20 practice problems for mastering three-digit subtraction with regrouping.
Borrow and Subtract worksheet with 20 three-digit subtraction problems requiring regrouping.
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Show Answer Key & Explanations
Step-by-step solution for: Subtraction with Regrouping Worksheets - Math Monks
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Show Answer Key & Explanations
Step-by-step solution for: Subtraction with Regrouping Worksheets - Math Monks
Let's solve each subtraction problem step by step using borrowing (also known as regrouping) when needed. We'll go through each one carefully.
---
```
307
- 239
-----
```
- Units: 7 - 9 → can't do, borrow from tens.
- Tens digit is 0, so we need to borrow from hundreds.
- Borrow 1 from hundreds (3 becomes 2), then give 10 to tens → tens become 10.
- But we need to borrow for units: take 1 from tens (10 → 9), give 10 to units → units become 17.
- Now:
- Units: 17 - 9 = 8
- Tens: 9 - 3 = 6
- Hundreds: 2 - 2 = 0
✔ Answer: 68
---
```
312
- 196
-----
```
- Units: 2 - 6 → borrow from tens.
- Tens is 1 → borrow from hundreds.
- Hundreds: 3 → 2, tens: 1 → 11, but we need to borrow for units.
- Take 1 from tens (11 → 10), give 10 to units → units: 12
- Units: 12 - 6 = 6
- Tens: 10 - 9 = 1
- Hundreds: 2 - 1 = 1
✔ Answer: 116
---
```
808
- 479
-----
```
- Units: 8 - 9 → borrow from tens.
- Tens is 0 → borrow from hundreds.
- Hundreds: 8 → 7, tens: 0 → 10
- Now borrow from tens: 10 → 9, units: 8 → 18
- Units: 18 - 9 = 9
- Tens: 9 - 7 = 2
- Hundreds: 7 - 4 = 3
✔ Answer: 329
---
```
711
- 678
-----
```
- Units: 1 - 8 → borrow from tens.
- Tens is 1 → borrow from hundreds.
- Hundreds: 7 → 6, tens: 1 → 11
- Borrow for units: 11 → 10, units: 1 → 11
- Units: 11 - 8 = 3
- Tens: 10 - 7 = 3
- Hundreds: 6 - 6 = 0
✔ Answer: 33
---
```
501
- 499
-----
```
- Units: 1 - 9 → borrow from tens.
- Tens is 0 → borrow from hundreds.
- Hundreds: 5 → 4, tens: 0 → 10
- Borrow for units: 10 → 9, units: 1 → 11
- Units: 11 - 9 = 2
- Tens: 9 - 9 = 0
- Hundreds: 4 - 4 = 0
✔ Answer: 2
---
```
812
- 653
-----
```
- Units: 2 - 3 → borrow from tens.
- Tens: 1 → 0, units: 2 → 12
- Units: 12 - 3 = 9
- Tens: 0 - 5 → can't do → borrow from hundreds.
- Hundreds: 8 → 7, tens: 0 → 10
- Tens: 10 - 5 = 5
- Hundreds: 7 - 6 = 1
✔ Answer: 159
---
```
924
- 755
-----
```
- Units: 4 - 5 → borrow from tens.
- Tens: 2 → 1, units: 4 → 14
- Units: 14 - 5 = 9
- Tens: 1 - 5 → can't do → borrow from hundreds.
- Hundreds: 9 → 8, tens: 1 → 11
- Tens: 11 - 5 = 6
- Hundreds: 8 - 7 = 1
✔ Answer: 169
---
```
415
- 167
-----
```
- Units: 5 - 7 → borrow from tens.
- Tens: 1 → 0, units: 5 → 15
- Units: 15 - 7 = 8
- Tens: 0 - 6 → can't do → borrow from hundreds.
- Hundreds: 4 → 3, tens: 0 → 10
- Tens: 10 - 6 = 4
- Hundreds: 3 - 1 = 2
✔ Answer: 248
---
```
632
- 298
-----
```
- Units: 2 - 8 → borrow from tens.
- Tens: 3 → 2, units: 2 → 12
- Units: 12 - 8 = 4
- Tens: 2 - 9 → can't do → borrow from hundreds.
- Hundreds: 6 → 5, tens: 2 → 12
- Tens: 12 - 9 = 3
- Hundreds: 5 - 2 = 3
✔ Answer: 334
---
```
244
- 185
-----
```
- Units: 4 - 5 → borrow from tens.
- Tens: 4 → 3, units: 4 → 14
- Units: 14 - 5 = 9
- Tens: 3 - 8 → can't do → borrow from hundreds.
- Hundreds: 2 → 1, tens: 3 → 13
- Tens: 13 - 8 = 5
- Hundreds: 1 - 1 = 0
✔ Answer: 59
---
```
255
- 167
-----
```
- Units: 5 - 7 → borrow from tens.
- Tens: 5 → 4, units: 5 → 15
- Units: 15 - 7 = 8
- Tens: 4 - 6 → can't do → borrow from hundreds.
- Hundreds: 2 → 1, tens: 4 → 14
- Tens: 14 - 6 = 8
- Hundreds: 1 - 1 = 0
✔ Answer: 88
---
```
544
- 256
-----
```
- Units: 4 - 6 → borrow from tens.
- Tens: 4 → 3, units: 4 → 14
- Units: 14 - 6 = 8
- Tens: 3 - 5 → can't do → borrow from hundreds.
- Hundreds: 5 → 4, tens: 3 → 13
- Tens: 13 - 5 = 8
- Hundreds: 4 - 2 = 2
✔ Answer: 288
---
```
847
- 199
-----
```
- Units: 7 - 9 → borrow from tens.
- Tens: 4 → 3, units: 7 → 17
- Units: 17 - 9 = 8
- Tens: 3 - 9 → can't do → borrow from hundreds.
- Hundreds: 8 → 7, tens: 3 → 13
- Tens: 13 - 9 = 4
- Hundreds: 7 - 1 = 6
✔ Answer: 648
---
```
386
- 297
-----
```
- Units: 6 - 7 → borrow from tens.
- Tens: 8 → 7, units: 6 → 16
- Units: 16 - 7 = 9
- Tens: 7 - 9 → can't do → borrow from hundreds.
- Hundreds: 3 → 2, tens: 7 → 17
- Tens: 17 - 9 = 8
- Hundreds: 2 - 2 = 0
✔ Answer: 89
---
```
701
- 598
-----
```
- Units: 1 - 8 → borrow from tens.
- Tens is 0 → borrow from hundreds.
- Hundreds: 7 → 6, tens: 0 → 10
- Borrow for units: 10 → 9, units: 1 → 11
- Units: 11 - 8 = 3
- Tens: 9 - 9 = 0
- Hundreds: 6 - 5 = 1
✔ Answer: 103
---
```
212
- 167
-----
```
- Units: 2 - 7 → borrow from tens.
- Tens: 1 → 0, units: 2 → 12
- Units: 12 - 7 = 5
- Tens: 0 - 6 → can't do → borrow from hundreds.
- Hundreds: 2 → 1, tens: 0 → 10
- Tens: 10 - 6 = 4
- Hundreds: 1 - 1 = 0
✔ Answer: 45
---
```
665
- 477
-----
```
- Units: 5 - 7 → borrow from tens.
- Tens: 6 → 5, units: 5 → 15
- Units: 15 - 7 = 8
- Tens: 5 - 7 → can't do → borrow from hundreds.
- Hundreds: 6 → 5, tens: 5 → 15
- Tens: 15 - 7 = 8
- Hundreds: 5 - 4 = 1
✔ Answer: 188
---
```
273
- 185
-----
```
- Units: 3 - 5 → borrow from tens.
- Tens: 7 → 6, units: 3 → 13
- Units: 13 - 5 = 8
- Tens: 6 - 8 → can't do → borrow from hundreds.
- Hundreds: 2 → 1, tens: 6 → 16
- Tens: 16 - 8 = 8
- Hundreds: 1 - 1 = 0
✔ Answer: 88
---
```
411
- 236
-----
```
- Units: 1 - 6 → borrow from tens.
- Tens: 1 → 0, units: 1 → 11
- Units: 11 - 6 = 5
- Tens: 0 - 3 → can't do → borrow from hundreds.
- Hundreds: 4 → 3, tens: 0 → 10
- Tens: 10 - 3 = 7
- Hundreds: 3 - 2 = 1
✔ Answer: 175
---
```
545
- 279
-----
```
- Units: 5 - 9 → borrow from tens.
- Tens: 4 → 3, units: 5 → 15
- Units: 15 - 9 = 6
- Tens: 3 - 7 → can't do → borrow from hundreds.
- Hundreds: 5 → 4, tens: 3 → 13
- Tens: 13 - 7 = 6
- Hundreds: 4 - 2 = 2
✔ Answer: 266
---
| Problem | Answer |
|--------|--------|
| 1 | 68 |
| 2 | 116 |
| 3 | 329 |
| 4 | 33 |
| 5 | 2 |
| 6 | 159 |
| 7 | 169 |
| 8 | 248 |
| 9 | 334 |
| 10 | 59 |
| 11 | 88 |
| 12 | 288 |
| 13 | 648 |
| 14 | 89 |
| 15 | 103 |
| 16 | 45 |
| 17 | 188 |
| 18 | 88 |
| 19 | 175 |
| 20 | 266 |
Let me know if you'd like this formatted as a printable answer sheet!
---
1. 307 - 239
```
307
- 239
-----
```
- Units: 7 - 9 → can't do, borrow from tens.
- Tens digit is 0, so we need to borrow from hundreds.
- Borrow 1 from hundreds (3 becomes 2), then give 10 to tens → tens become 10.
- But we need to borrow for units: take 1 from tens (10 → 9), give 10 to units → units become 17.
- Now:
- Units: 17 - 9 = 8
- Tens: 9 - 3 = 6
- Hundreds: 2 - 2 = 0
✔ Answer: 68
---
2. 312 - 196
```
312
- 196
-----
```
- Units: 2 - 6 → borrow from tens.
- Tens is 1 → borrow from hundreds.
- Hundreds: 3 → 2, tens: 1 → 11, but we need to borrow for units.
- Take 1 from tens (11 → 10), give 10 to units → units: 12
- Units: 12 - 6 = 6
- Tens: 10 - 9 = 1
- Hundreds: 2 - 1 = 1
✔ Answer: 116
---
3. 808 - 479
```
808
- 479
-----
```
- Units: 8 - 9 → borrow from tens.
- Tens is 0 → borrow from hundreds.
- Hundreds: 8 → 7, tens: 0 → 10
- Now borrow from tens: 10 → 9, units: 8 → 18
- Units: 18 - 9 = 9
- Tens: 9 - 7 = 2
- Hundreds: 7 - 4 = 3
✔ Answer: 329
---
4. 711 - 678
```
711
- 678
-----
```
- Units: 1 - 8 → borrow from tens.
- Tens is 1 → borrow from hundreds.
- Hundreds: 7 → 6, tens: 1 → 11
- Borrow for units: 11 → 10, units: 1 → 11
- Units: 11 - 8 = 3
- Tens: 10 - 7 = 3
- Hundreds: 6 - 6 = 0
✔ Answer: 33
---
5. 501 - 499
```
501
- 499
-----
```
- Units: 1 - 9 → borrow from tens.
- Tens is 0 → borrow from hundreds.
- Hundreds: 5 → 4, tens: 0 → 10
- Borrow for units: 10 → 9, units: 1 → 11
- Units: 11 - 9 = 2
- Tens: 9 - 9 = 0
- Hundreds: 4 - 4 = 0
✔ Answer: 2
---
6. 812 - 653
```
812
- 653
-----
```
- Units: 2 - 3 → borrow from tens.
- Tens: 1 → 0, units: 2 → 12
- Units: 12 - 3 = 9
- Tens: 0 - 5 → can't do → borrow from hundreds.
- Hundreds: 8 → 7, tens: 0 → 10
- Tens: 10 - 5 = 5
- Hundreds: 7 - 6 = 1
✔ Answer: 159
---
7. 924 - 755
```
924
- 755
-----
```
- Units: 4 - 5 → borrow from tens.
- Tens: 2 → 1, units: 4 → 14
- Units: 14 - 5 = 9
- Tens: 1 - 5 → can't do → borrow from hundreds.
- Hundreds: 9 → 8, tens: 1 → 11
- Tens: 11 - 5 = 6
- Hundreds: 8 - 7 = 1
✔ Answer: 169
---
8. 415 - 167
```
415
- 167
-----
```
- Units: 5 - 7 → borrow from tens.
- Tens: 1 → 0, units: 5 → 15
- Units: 15 - 7 = 8
- Tens: 0 - 6 → can't do → borrow from hundreds.
- Hundreds: 4 → 3, tens: 0 → 10
- Tens: 10 - 6 = 4
- Hundreds: 3 - 1 = 2
✔ Answer: 248
---
9. 632 - 298
```
632
- 298
-----
```
- Units: 2 - 8 → borrow from tens.
- Tens: 3 → 2, units: 2 → 12
- Units: 12 - 8 = 4
- Tens: 2 - 9 → can't do → borrow from hundreds.
- Hundreds: 6 → 5, tens: 2 → 12
- Tens: 12 - 9 = 3
- Hundreds: 5 - 2 = 3
✔ Answer: 334
---
10. 244 - 185
```
244
- 185
-----
```
- Units: 4 - 5 → borrow from tens.
- Tens: 4 → 3, units: 4 → 14
- Units: 14 - 5 = 9
- Tens: 3 - 8 → can't do → borrow from hundreds.
- Hundreds: 2 → 1, tens: 3 → 13
- Tens: 13 - 8 = 5
- Hundreds: 1 - 1 = 0
✔ Answer: 59
---
11. 255 - 167
```
255
- 167
-----
```
- Units: 5 - 7 → borrow from tens.
- Tens: 5 → 4, units: 5 → 15
- Units: 15 - 7 = 8
- Tens: 4 - 6 → can't do → borrow from hundreds.
- Hundreds: 2 → 1, tens: 4 → 14
- Tens: 14 - 6 = 8
- Hundreds: 1 - 1 = 0
✔ Answer: 88
---
12. 544 - 256
```
544
- 256
-----
```
- Units: 4 - 6 → borrow from tens.
- Tens: 4 → 3, units: 4 → 14
- Units: 14 - 6 = 8
- Tens: 3 - 5 → can't do → borrow from hundreds.
- Hundreds: 5 → 4, tens: 3 → 13
- Tens: 13 - 5 = 8
- Hundreds: 4 - 2 = 2
✔ Answer: 288
---
13. 847 - 199
```
847
- 199
-----
```
- Units: 7 - 9 → borrow from tens.
- Tens: 4 → 3, units: 7 → 17
- Units: 17 - 9 = 8
- Tens: 3 - 9 → can't do → borrow from hundreds.
- Hundreds: 8 → 7, tens: 3 → 13
- Tens: 13 - 9 = 4
- Hundreds: 7 - 1 = 6
✔ Answer: 648
---
14. 386 - 297
```
386
- 297
-----
```
- Units: 6 - 7 → borrow from tens.
- Tens: 8 → 7, units: 6 → 16
- Units: 16 - 7 = 9
- Tens: 7 - 9 → can't do → borrow from hundreds.
- Hundreds: 3 → 2, tens: 7 → 17
- Tens: 17 - 9 = 8
- Hundreds: 2 - 2 = 0
✔ Answer: 89
---
15. 701 - 598
```
701
- 598
-----
```
- Units: 1 - 8 → borrow from tens.
- Tens is 0 → borrow from hundreds.
- Hundreds: 7 → 6, tens: 0 → 10
- Borrow for units: 10 → 9, units: 1 → 11
- Units: 11 - 8 = 3
- Tens: 9 - 9 = 0
- Hundreds: 6 - 5 = 1
✔ Answer: 103
---
16. 212 - 167
```
212
- 167
-----
```
- Units: 2 - 7 → borrow from tens.
- Tens: 1 → 0, units: 2 → 12
- Units: 12 - 7 = 5
- Tens: 0 - 6 → can't do → borrow from hundreds.
- Hundreds: 2 → 1, tens: 0 → 10
- Tens: 10 - 6 = 4
- Hundreds: 1 - 1 = 0
✔ Answer: 45
---
17. 665 - 477
```
665
- 477
-----
```
- Units: 5 - 7 → borrow from tens.
- Tens: 6 → 5, units: 5 → 15
- Units: 15 - 7 = 8
- Tens: 5 - 7 → can't do → borrow from hundreds.
- Hundreds: 6 → 5, tens: 5 → 15
- Tens: 15 - 7 = 8
- Hundreds: 5 - 4 = 1
✔ Answer: 188
---
18. 273 - 185
```
273
- 185
-----
```
- Units: 3 - 5 → borrow from tens.
- Tens: 7 → 6, units: 3 → 13
- Units: 13 - 5 = 8
- Tens: 6 - 8 → can't do → borrow from hundreds.
- Hundreds: 2 → 1, tens: 6 → 16
- Tens: 16 - 8 = 8
- Hundreds: 1 - 1 = 0
✔ Answer: 88
---
19. 411 - 236
```
411
- 236
-----
```
- Units: 1 - 6 → borrow from tens.
- Tens: 1 → 0, units: 1 → 11
- Units: 11 - 6 = 5
- Tens: 0 - 3 → can't do → borrow from hundreds.
- Hundreds: 4 → 3, tens: 0 → 10
- Tens: 10 - 3 = 7
- Hundreds: 3 - 2 = 1
✔ Answer: 175
---
20. 545 - 279
```
545
- 279
-----
```
- Units: 5 - 9 → borrow from tens.
- Tens: 4 → 3, units: 5 → 15
- Units: 15 - 9 = 6
- Tens: 3 - 7 → can't do → borrow from hundreds.
- Hundreds: 5 → 4, tens: 3 → 13
- Tens: 13 - 7 = 6
- Hundreds: 4 - 2 = 2
✔ Answer: 266
---
✔ Final Answers:
| Problem | Answer |
|--------|--------|
| 1 | 68 |
| 2 | 116 |
| 3 | 329 |
| 4 | 33 |
| 5 | 2 |
| 6 | 159 |
| 7 | 169 |
| 8 | 248 |
| 9 | 334 |
| 10 | 59 |
| 11 | 88 |
| 12 | 288 |
| 13 | 648 |
| 14 | 89 |
| 15 | 103 |
| 16 | 45 |
| 17 | 188 |
| 18 | 88 |
| 19 | 175 |
| 20 | 266 |
Let me know if you'd like this formatted as a printable answer sheet!
Parent Tip: Review the logic above to help your child master the concept of 3rd grade subtraction across zeros worksheet.
