I’ll solve each subtraction problem step by step, using borrowing where needed. Since all are 2-digit minus 2-digit with borrowing, I’ll go row by row.
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Row 1:
1.
57 – 28
- Ones: 7 < 8 → borrow from tens. 5 becomes 4, 7 becomes 17.
17 – 8 = 9
- Tens: 4 – 2 = 2
→
29
2.
64 – 36
- Ones: 4 < 6 → borrow. 6 becomes 5, 4 becomes 14.
14 – 6 = 8
- Tens: 5 – 3 = 2
→
28
3.
92 – 76
- Ones: 2 < 6 → borrow. 9 becomes 8, 2 becomes 12.
12 – 6 = 6
- Tens: 8 – 7 = 1
→
16
4.
63 – 36
- Ones: 3 < 6 → borrow. 6 becomes 5, 3 becomes 13.
13 – 6 = 7
- Tens: 5 – 3 = 2
→
27
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Row 2:
5.
97 – 79
- Ones: 7 < 9 → borrow. 9 becomes 8, 7 becomes 17.
17 – 9 = 8
- Tens: 8 – 7 = 1
→
18
6.
90 – 34
- Ones: 0 < 4 → borrow. 9 becomes 8, 0 becomes 10.
10 – 4 = 6
- Tens: 8 – 3 = 5
→
56
7.
85 – 58
- Ones: 5 < 8 → borrow. 8 becomes 7, 5 becomes 15.
15 – 8 = 7
- Tens: 7 – 5 = 2
→
27
8.
95 – 38
- Ones: 5 < 8 → borrow. 9 becomes 8, 5 becomes 15.
15 – 8 = 7
- Tens: 8 – 3 = 5
→
57
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Row 3:
9.
72 – 48
- Ones: 2 < 8 → borrow. 7 becomes 6, 2 becomes 12.
12 – 8 = 4
- Tens: 6 – 4 = 2
→
24
10.
51 – 39
- Ones: 1 < 9 → borrow. 5 becomes 4, 1 becomes 11.
11 – 9 = 2
- Tens: 4 – 3 = 1
→
12
11.
82 – 55
- Ones: 2 < 5 → borrow. 8 becomes 7, 2 becomes 12.
12 – 5 = 7
- Tens: 7 – 5 = 2
→
27
12.
74 – 47
- Ones: 4 < 7 → borrow. 7 becomes 6, 4 becomes 14.
14 – 7 = 7
- Tens: 6 – 4 = 2
→
27
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Row 4:
13.
61 – 26
- Ones: 1 < 6 → borrow. 6 becomes 5, 1 becomes 11.
11 – 6 = 5
- Tens: 5 – 2 = 3
→
35
14.
91 – 26
- Ones: 1 < 6 → borrow. 9 becomes 8, 1 becomes 11.
11 – 6 = 5
- Tens: 8 – 2 = 6
→
65
15.
80 – 51
- Ones: 0 < 1 → borrow. 8 becomes 7, 0 becomes 10.
10 – 1 = 9
- Tens: 7 – 5 = 2
→
29
16.
96 – 78
- Ones: 6 < 8 → borrow. 9 becomes 8, 6 becomes 16.
16 – 8 = 8
- Tens: 8 – 7 = 1
→
18
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Row 5:
17.
81 – 68
- Ones: 1 < 8 → borrow. 8 becomes 7, 1 becomes 11.
11 – 8 = 3
- Tens: 7 – 6 = 1
→
13
18.
93 – 59
- Ones: 3 < 9 → borrow. 9 becomes 8, 3 becomes 13.
13 – 9 = 4
- Tens: 8 – 5 = 3
→
34
19.
84 – 47
- Ones: 4 < 7 → borrow. 8 becomes 7, 4 becomes 14.
14 – 7 = 7
- Tens: 7 – 4 = 3
→
37
20.
83 – 56
- Ones: 3 < 6 → borrow. 8 becomes 7, 3 becomes 13.
13 – 6 = 7
- Tens: 7 – 5 = 2
→
27
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Final Answer:
29, 28, 16, 27, 18, 56, 27, 57, 24, 12, 27, 27, 35, 65, 29, 18, 13, 34, 37, 27
Parent Tip: Review the logic above to help your child master the concept of borrowing worksheet.
