Subtraction of Whole Numbers and Decimals to Two Places Worksheet - Free Printable

Let's solve the subtraction problems involving decimal numbers to two places. I'll go through each problem step by step, showing the subtraction and explaining the process.

---

Problem 1:

```
9.65
- 2.12
______
```

Step-by-step:
- Subtract the hundredths: 5 - 2 = 3
- Subtract the tenths: 6 - 1 = 5
- Subtract the units: 9 - 2 = 7

So:
```
9.65
- 2.12
______
7.53
```

✔ Answer: 7.53

---

Problem 2:

```
10.99
- 2.22
______
```

Step-by-step:
- Hundredths: 9 - 2 = 7
- Tenths: 9 - 2 = 7
- Units: 0 - 2 → can't do, so borrow from 10 (tens place)
- 10 becomes 9, and the .99 becomes 10.99 → now 10.99 - 2.22
- So: 10.99 - 2.22 = 8.77

Alternatively:
```
10.99
- 2.22
______
8.77
```

✔ Answer: 8.77

---

Problem 3:

```
65.23
-17.10
______
```

Step-by-step:
- Hundredths: 3 - 0 = 3
- Tenths: 2 - 1 = 1
- Units: 5 - 7 → can't do, so borrow from tens
- 65 becomes 64, and 5 becomes 15
- 15 - 7 = 8
- Tens: 6 - 1 = 5

So:
```
65.23
-17.10
______
48.13
```

✔ Answer: 48.13

---

Problem 4:

```
74.55
-37.69
______
```

Step-by-step:
- Hundredths: 5 - 9 → can't do, borrow from tenths
- Tenths: 5 becomes 4, hundredths: 15 - 9 = 6
- Tenths: 4 - 6 → can't do, borrow from units
- Units: 4 becomes 3, tenths: 14 - 6 = 8
- Units: 3 - 7 → can't do, borrow from tens
- Tens: 7 becomes 6, units: 13 - 7 = 6
- Tens: 6 - 3 = 3

So:
```
74.55
-37.69
______
36.86
```

✔ Answer: 36.86

---

Problem 5:

```
20.79
-17.50
______
```

Step-by-step:
- Hundredths: 9 - 0 = 9
- Tenths: 7 - 5 = 2
- Units: 0 - 7 → can't do, borrow from tens
- Tens: 2 becomes 1, units: 10 - 7 = 3
- Tens: 1 - 1 = 0

So:
```
20.79
-17.50
______
3.29
```

✔ Answer: 3.29

---

Problem 6:

```
39.10
-37.14
______
```

Step-by-step:
- Hundredths: 0 - 4 → borrow from tenths
- Tenths: 1 becomes 0, hundredths: 10 - 4 = 6
- Tenths: 0 - 1 → can't do, borrow from units
- Units: 9 becomes 8, tenths: 10 - 1 = 9
- Units: 8 - 7 = 1
- Tens: 3 - 3 = 0

So:
```
39.10
-37.14
______
1.96
```

✔ Answer: 1.96

---

Problem 7:

```
81.91
-37.31
______
```

Step-by-step:
- Hundredths: 1 - 1 = 0
- Tenths: 9 - 3 = 6
- Units: 1 - 7 → can't do, borrow from tens
- Tens: 8 becomes 7, units: 11 - 7 = 4
- Tens: 7 - 3 = 4

So:
```
81.91
-37.31
______
44.60
```

✔ Answer: 44.60

---

Problem 8:

```
25.09
-20.12
______
```

Step-by-step:
- Hundredths: 9 - 2 = 7
- Tenths: 0 - 1 → can't do, borrow from units
- Units: 5 becomes 4, tenths: 10 - 1 = 9
- Units: 4 - 0 = 4
- Tens: 2 - 2 = 0

So:
```
25.09
-20.12
______
4.97
```

✔ Answer: 4.97

---

Problem 9:

```
65.16
-28.47
______
```

Step-by-step:
- Hundredths: 6 - 7 → borrow from tenths
- Tenths: 1 becomes 0, hundredths: 16 - 7 = 9
- Tenths: 0 - 4 → can't do, borrow from units
- Units: 5 becomes 4, tenths: 10 - 4 = 6
- Units: 4 - 8 → can't do, borrow from tens
- Tens: 6 becomes 5, units: 14 - 8 = 6
- Tens: 5 - 2 = 3

So:
```
65.16
-28.47
______
36.69
```

✔ Answer: 36.69

---

Problem 10:

```
13.05
- 6.37
______
```

Step-by-step:
- Hundredths: 5 - 7 → borrow from tenths
- Tenths: 0 becomes 9, hundredths: 15 - 7 = 8
- Tenths: 9 - 3 = 6
- Units: 3 - 6 → can't do, borrow from tens
- Tens: 1 becomes 0, units: 13 - 6 = 7
- Tens: 0 - 0 = 0

So:
```
13.05
- 6.37
______
6.68
```

✔ Answer: 6.68

---

Problem 11:

```
90.27
-45.18
______
```

Step-by-step:
- Hundredths: 7 - 8 → borrow from tenths
- Tenths: 2 becomes 1, hundredths: 17 - 8 = 9
- Tenths: 1 - 1 = 0
- Units: 0 - 5 → can't do, borrow from tens
- Tens: 9 becomes 8, units: 10 - 5 = 5
- Tens: 8 - 4 = 4

So:
```
90.27
-45.18
______
45.09
```

✔ Answer: 45.09

---

Problem 12:

```
68.64
-38.98
______
```

Step-by-step:
- Hundredths: 4 - 8 → borrow from tenths
- Tenths: 6 becomes 5, hundredths: 14 - 8 = 6
- Tenths: 5 - 9 → can't do, borrow from units
- Units: 8 becomes 7, tenths: 15 - 9 = 6
- Units: 7 - 8 → can't do, borrow from tens
- Tens: 6 becomes 5, units: 17 - 8 = 9
- Tens: 5 - 3 = 2

So:
```
68.64
-38.98
______
29.66
```

✔ Answer: 29.66

---

✔ Final Answers:

| Problem | Answer |
|--------|--------|
| 1. 9.65 - 2.12 | 7.53 |
| 2. 10.99 - 2.22 | 8.77 |
| 3. 65.23 - 17.10 | 48.13 |
| 4. 74.55 - 37.69 | 36.86 |
| 5. 20.79 - 17.50 | 3.29 |
| 6. 39.10 - 37.14 | 1.96 |
| 7. 81.91 - 37.31 | 44.60 |
| 8. 25.09 - 20.12 | 4.97 |
| 9. 65.16 - 28.47 | 36.69 |
|10. 13.05 - 6.37 | 6.68 |
|11. 90.27 - 45.18 | 45.09 |
|12. 68.64 - 38.98 | 29.66 |

---

📝 Tips for Decimal Subtraction:

1. Always align the decimal points.
2. Add zeros if needed to make both numbers the same length.
3. Borrow carefully across the decimal point.
4. Check your answer by adding the result to the subtrahend — it should equal the minuend.

Let me know if you'd like a printable version or visual explanation!