Let’s solve each subtraction problem step by step. Remember, we’re doing 2-digit subtraction with regrouping — that means sometimes we need to borrow from the tens place when the top number in the ones column is smaller than the bottom one.
We’ll go row by row, left to right.
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First Row:
1.
21 - 17
Ones place: 1 - 7 → can’t do! So borrow 1 from the tens (2 becomes 1), and 1 becomes 11.
11 - 7 = 4
Tens place: 1 - 1 = 0
→ Answer:
4
2.
53 - 37
Ones: 3 - 7 → can’t do. Borrow from 5 (becomes 4), 3 becomes 13.
13 - 7 = 6
Tens: 4 - 3 = 1
→ Answer:
16
3.
62 - 26
Ones: 2 - 6 → can’t do. Borrow from 6 (becomes 5), 2 becomes 12.
12 - 6 = 6
Tens: 5 - 2 = 3
→ Answer:
36
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Second Row:
4.
52 - 29
Ones: 2 - 9 → borrow. 5 becomes 4, 2 becomes 12.
12 - 9 = 3
Tens: 4 - 2 = 2
→ Answer:
23
5.
71 - 26
Ones: 1 - 6 → borrow. 7 becomes 6, 1 becomes 11.
11 - 6 = 5
Tens: 6 - 2 = 4
→ Answer:
45
6.
70 - 15
Ones: 0 - 5 → borrow. 7 becomes 6, 0 becomes 10.
10 - 5 = 5
Tens: 6 - 1 = 5
→ Answer:
55
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Third Row:
7.
54 - 37
Ones: 4 - 7 → borrow. 5 becomes 4, 4 becomes 14.
14 - 7 = 7
Tens: 4 - 3 = 1
→ Answer:
17
8.
42 - 29
Ones: 2 - 9 → borrow. 4 becomes 3, 2 becomes 12.
12 - 9 = 3
Tens: 3 - 2 = 1
→ Answer:
13
9.
75 - 49
Ones: 5 - 9 → borrow. 7 becomes 6, 5 becomes 15.
15 - 9 = 6
Tens: 6 - 4 = 2
→ Answer:
26
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Fourth Row:
10.
60 - 38
Ones: 0 - 8 → borrow. 6 becomes 5, 0 becomes 10.
10 - 8 = 2
Tens: 5 - 3 = 2
→ Answer:
22
11.
53 - 35
Ones: 3 - 5 → borrow. 5 becomes 4, 3 becomes 13.
13 - 5 = 8
Tens: 4 - 3 = 1
→ Answer:
18
12.
72 - 27
Ones: 2 - 7 → borrow. 7 becomes 6, 2 becomes 12.
12 - 7 = 5
Tens: 6 - 2 = 4
→ Answer:
45
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Final Answer:
4, 16, 36, 23, 45, 55, 17, 13, 26, 22, 18, 45
Parent Tip: Review the logic above to help your child master the concept of double digit subtraction with regrouping worksheet.
