Let's solve each subtraction problem step by step. We'll use
column subtraction (also known as borrowing when needed).
---
1. $ 92 - 89 $
```
92
- 89
----
3
```
- 2 - 9 → can't do, borrow 1 from 9 → 12 - 9 = 3
- 8 (after borrowing) - 8 = 0
✔ Answer: 3
---
2. $ 96 - 78 $
```
96
- 78
----
18
```
- 6 - 8 → can't do, borrow 1 → 16 - 8 = 8
- 8 (after borrowing) - 7 = 1
✔ Answer: 18
---
3. $ 95 - 67 $
```
95
- 67
----
28
```
- 5 - 7 → can't do, borrow → 15 - 7 = 8
- 8 - 6 = 2
✔ Answer: 28
---
4. $ 94 - 56 $
```
94
- 56
----
38
```
- 4 - 6 → borrow → 14 - 6 = 8
- 8 - 5 = 3
✔ Answer: 38
---
5. $ 93 - 45 $
```
93
- 45
----
48
```
- 3 - 5 → borrow → 13 - 5 = 8
- 8 - 4 = 4
✔ Answer: 48
---
6. $ 92 - 34 $
```
92
- 34
----
58
```
- 2 - 4 → borrow → 12 - 4 = 8
- 8 - 3 = 5
✔ Answer: 58
---
7. $ 91 - 23 $
```
91
- 23
----
68
```
- 1 - 3 → borrow → 11 - 3 = 8
- 8 - 2 = 6
✔ Answer: 68
---
8. $ 91 - 12 $
```
91
- 12
----
79
```
- 1 - 2 → borrow → 11 - 2 = 9
- 8 - 1 = 7
✔ Answer: 79
---
9. $ 93 - 59 $
```
93
- 59
----
34
```
- 3 - 9 → borrow → 13 - 9 = 4
- 8 - 5 = 3
✔ Answer: 34
---
10. $ 96 - 39 $
```
96
- 39
----
57
```
- 6 - 9 → borrow → 16 - 9 = 7
- 8 - 3 = 5
✔ Answer: 57
---
11. $ 93 - 98 $
Wait! This is
93 - 98, but 93 < 98 → result will be negative.
```
93
- 98
----
-5
```
- Since 93 < 98, we reverse the subtraction: 98 - 93 = 5 → then add a negative sign.
✔ Answer: -5
---
12. $ 95 - 87 $
```
95
- 87
----
8
```
- 5 - 7 → borrow → 15 - 7 = 8
- 8 - 8 = 0
✔ Answer: 8
---
✔ Final Answers:
| Problem | Answer |
|--------|--------|
| 92 - 89 | 3 |
| 96 - 78 | 18 |
| 95 - 67 | 28 |
| 94 - 56 | 38 |
| 93 - 45 | 48 |
| 92 - 34 | 58 |
| 91 - 23 | 68 |
| 91 - 12 | 79 |
| 93 - 59 | 34 |
| 96 - 39 | 57 |
| 93 - 98 | -5 |
| 95 - 87 | 8 |
---
📝 Notes:
- Most problems involve
borrowing (regrouping) in the ones place.
- One problem (
93 - 98) results in a
negative number, which is okay if negative numbers are allowed.
- Always check that you're subtracting the smaller number from the larger one unless otherwise specified.
Let me know if you'd like this formatted for printing or with steps shown!
Parent Tip: Review the logic above to help your child master the concept of subtraction with regrouping free worksheet two digit.