Subtraction practice worksheet with multiple problems for students to solve.

Let's solve each subtraction problem step by step. We'll go through them row by row.

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Row 1:

1. 126 - 31
- 6 - 1 = 5
- 2 - 3 → can't do, borrow: 12 - 3 = 9 (but we borrowed, so the 1 becomes 0)
- 1 - 0 = 1
→ 95

2. 357 - 46
- 7 - 6 = 1
- 5 - 4 = 1
- 3 - 0 = 3
→ 311

3. 248 - 69
- 8 - 9 → can't do, borrow: 18 - 9 = 9
- 3 (after borrowing) - 6 → can't do, borrow: 13 - 6 = 7
- 1 (after borrowing) - 0 = 1
→ 179

4. 446 - 48
- 6 - 8 → can't do, borrow: 16 - 8 = 8
- 3 (after borrowing) - 4 → can't do, borrow: 13 - 4 = 9
- 3 (after borrowing) - 0 = 3
→ 398

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Row 2:

5. 242 - 45
- 2 - 5 → can't do, borrow: 12 - 5 = 7
- 3 (after borrowing) - 4 → can't do, borrow: 13 - 4 = 9
- 1 (after borrowing) - 0 = 1
→ 197

6. 548 - 73
- 8 - 3 = 5
- 4 - 7 → can't do, borrow: 14 - 7 = 7
- 4 (after borrowing) - 0 = 4
→ 475

7. 671 - 86
- 1 - 6 → can't do, borrow: 11 - 6 = 5
- 6 (after borrowing) - 8 → can't do, borrow: 16 - 8 = 8
- 5 (after borrowing) - 0 = 5
→ 585

8. 304 - 47
- 4 - 7 → can't do, borrow: 14 - 7 = 7
- 9 (after borrowing) - 4 = 5
- 2 (after borrowing) - 0 = 2
→ 257

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Row 3:

9. 650 - 301
- 0 - 1 → can't do, borrow: 10 - 1 = 9
- 4 (after borrowing) - 0 = 4
- 6 - 3 = 3
→ 349

10. 355 - 175
- 5 - 5 = 0
- 5 - 7 → can't do, borrow: 15 - 7 = 8
- 2 (after borrowing) - 1 = 1
→ 180

11. 404 - 138
- 4 - 8 → can't do, borrow: 14 - 8 = 6
- 9 (after borrowing) - 3 = 6
- 3 (after borrowing) - 1 = 2
→ 266

12. 372 - 107
- 2 - 7 → can't do, borrow: 12 - 7 = 5
- 6 (after borrowing) - 0 = 6
- 3 - 1 = 2
→ 265

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Row 4:

13. 544 - 239
- 4 - 9 → can't do, borrow: 14 - 9 = 5
- 3 (after borrowing) - 3 = 0
- 5 - 2 = 3
→ 305

14. 743 - 554
- 3 - 4 → can't do, borrow: 13 - 4 = 9
- 3 (after borrowing) - 5 → can't do, borrow: 13 - 5 = 8
- 6 (after borrowing) - 5 = 1
→ 189

15. 416 - 118
- 6 - 8 → can't do, borrow: 16 - 8 = 8
- 0 (after borrowing) - 1 → can't do, borrow: 10 - 1 = 9
- 3 (after borrowing) - 1 = 2
→ 298

16. 646 - 350
- 6 - 0 = 6
- 4 - 5 → can't do, borrow: 14 - 5 = 9
- 5 (after borrowing) - 3 = 2
→ 296

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✔ Final Answers:

```
126 - 31 = 95
357 - 46 = 311
248 - 69 = 179
446 - 48 = 398

242 - 45 = 197
548 - 73 = 475
671 - 86 = 585
304 - 47 = 257

650 - 301 = 349
355 - 175 = 180
404 - 138 = 266
372 - 107 = 265

544 - 239 = 305
743 - 554 = 189
416 - 118 = 298
646 - 350 = 296
```

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