Let’s solve each subtraction problem step by step. All problems are 2-digit numbers with regrouping (also called borrowing).
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 from tens.
21 becomes 1 ten and 11 ones.
11 - 7 = 4
Tens place: 1 - 1 = 0
→ Answer:
4
2.
53 - 37
Ones: 3 - 7 → borrow. 53 becomes 4 tens and 13 ones.
13 - 7 = 6
Tens: 4 - 3 = 1
→ Answer:
16
3.
62 - 26
Ones: 2 - 6 → borrow. 62 becomes 5 tens and 12 ones.
12 - 6 = 6
Tens: 5 - 2 = 3
→ Answer:
36
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Second Row:
4.
52 - 29
Ones: 2 - 9 → borrow. 52 becomes 4 tens and 12 ones.
12 - 9 = 3
Tens: 4 - 2 = 2
→ Answer:
23
5.
71 - 26
Ones: 1 - 6 → borrow. 71 becomes 6 tens and 11 ones.
11 - 6 = 5
Tens: 6 - 2 = 4
→ Answer:
45
6.
70 - 15
Ones: 0 - 5 → borrow. 70 becomes 6 tens and 10 ones.
10 - 5 = 5
Tens: 6 - 1 = 5
→ Answer:
55
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Third Row:
7.
54 - 37
Ones: 4 - 7 → borrow. 54 becomes 4 tens and 14 ones.
14 - 7 = 7
Tens: 4 - 3 = 1
→ Answer:
17
8.
42 - 29
Ones: 2 - 9 → borrow. 42 becomes 3 tens and 12 ones.
12 - 9 = 3
Tens: 3 - 2 = 1
→ Answer:
13
9.
75 - 49
Ones: 5 - 9 → borrow. 75 becomes 6 tens and 15 ones.
15 - 9 = 6
Tens: 6 - 4 = 2
→ Answer:
26
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Fourth Row:
10.
60 - 38
Ones: 0 - 8 → borrow. 60 becomes 5 tens and 10 ones.
10 - 8 = 2
Tens: 5 - 3 = 2
→ Answer:
22
11.
53 - 35
Ones: 3 - 5 → borrow. 53 becomes 4 tens and 13 ones.
13 - 5 = 8
Tens: 4 - 3 = 1
→ Answer:
18
12.
72 - 27
Ones: 2 - 7 → borrow. 72 becomes 6 tens and 12 ones.
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 subtraction with borrowing worksheet 2nd.
