Sure! Let’s solve each subtraction problem step by step. This worksheet is designed to practice
two-digit subtraction with regrouping (borrowing), which is common in 2nd or 3rd grade math.
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🔢 Problem Set 1 (Top Row):
1. 84 – 36
- Start with the ones place: 4 – 6 → Can’t do that, so borrow 1 from the tens.
- 8 becomes 7, and 4 becomes 14.
- 14 – 6 =
8
- Now tens place: 7 – 3 =
4
✔ Answer: 48
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2. 51 – 34
- Ones: 1 – 4 → borrow 1 from 5 → 5 becomes 4, 1 becomes 11
- 11 – 4 =
7
- Tens: 4 – 3 =
1
✔ Answer: 17
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3. 75 – 19
- Ones: 5 – 9 → borrow 1 → 7 becomes 6, 5 becomes 15
- 15 – 9 =
6
- Tens: 6 – 1 =
5
✔ Answer: 56
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4. 48 – 19
- Ones: 8 – 9 → borrow → 4 becomes 3, 8 becomes 18
- 18 – 9 =
9
- Tens: 3 – 1 =
2
✔ Answer: 29
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🔢 Problem Set 2 (Middle Row):
5. 45 – 19
- Ones: 5 – 9 → borrow → 4 becomes 3, 5 becomes 15
- 15 – 9 =
6
- Tens: 3 – 1 =
2
✔ Answer: 26
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6. 65 – 27
- Ones: 5 – 7 → borrow → 6 becomes 5, 5 becomes 15
- 15 – 7 =
8
- Tens: 5 – 2 =
3
✔ Answer: 38
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7. 74 – 38
- Ones: 4 – 8 → borrow → 7 becomes 6, 4 becomes 14
- 14 – 8 =
6
- Tens: 6 – 3 =
3
✔ Answer: 36
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8. 41 – 19
- Ones: 1 – 9 → borrow → 4 becomes 3, 1 becomes 11
- 11 – 9 =
2
- Tens: 3 – 1 =
2
✔ Answer: 22
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🔢 Problem Set 3 (Bottom Row):
9. 50 – 26
- Ones: 0 – 6 → borrow → 5 becomes 4, 0 becomes 10
- 10 – 6 =
4
- Tens: 4 – 2 =
2
✔ Answer: 24
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10. 89 – 38
- Ones: 9 – 8 =
1
- Tens: 8 – 3 =
5
✔ Answer: 51 *(No borrowing needed here!)*
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11. 74 – 26
- Ones: 4 – 6 → borrow → 7 becomes 6, 4 becomes 14
- 14 – 6 =
8
- Tens: 6 – 2 =
4
✔ Answer: 48
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12. 75 – 16
- Ones: 5 – 6 → borrow → 7 becomes 6, 5 becomes 15
- 15 – 6 =
9
- Tens: 6 – 1 =
5
✔ Answer: 59
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✔ Final Answers (in order):
1.
48
2.
17
3.
56
4.
29
5.
26
6.
38
7.
36
8.
22
9.
24
10.
51
11.
48
12.
59
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📌
Tip for Students: Always start subtracting from the
ones place. If the top digit is smaller than the bottom digit,
borrow 1 from the tens place — that turns the ones digit into a bigger number (add 10) and reduces the tens digit by 1.
Let me know if you’d like to see any of these solved with visual blocks or number lines! 😊
Parent Tip: Review the logic above to help your child master the concept of subtraction with regrouping printable worksheet.
