3-Digit Subtraction with Borrowing Worksheet

Sure! Let’s solve each of the 12 subtraction problems step by step. These are all 3-digit subtraction problems that require borrowing (also called regrouping). I’ll show you how to do each one carefully, explaining where and why we borrow.

---

a. 348 – 139

```
348
– 139
-----
```

- Ones place: 8 – 9 → Can’t do, so borrow from tens.
- Tens digit is 4 → becomes 3, ones becomes 18.
- 18 – 9 = 9
- Tens place: 3 – 3 = 0
- Hundreds place: 3 – 1 = 2

✔ Answer: 209

---

b. 720 – 312

```
720
– 312
-----
```

- Ones place: 0 – 2 → borrow from tens.
- Tens digit is 2 → becomes 1, ones becomes 10.
- 10 – 2 = 8
- Tens place: 1 – 1 = 0
- Hundreds place: 7 – 3 = 4

✔ Answer: 408

---

c. 205 – 84

*(Note: 84 is a 2-digit number — treat as 084)*

```
205
– 84
-----
```

- Ones place: 5 – 4 = 1
- Tens place: 0 – 8 → can’t do, borrow from hundreds.
- Hundreds digit is 2 → becomes 1, tens becomes 10.
- 10 – 8 = 2
- Hundreds place: 1 – 0 = 1

✔ Answer: 121

---

d. 851 – 408

```
851
– 408
-----
```

- Ones place: 1 – 8 → borrow from tens.
- Tens digit 5 → becomes 4, ones becomes 11.
- 11 – 8 = 3
- Tens place: 4 – 0 = 4
- Hundreds place: 8 – 4 = 4

✔ Answer: 443

---

e. 542 – 413

```
542
– 413
-----
```

- Ones place: 2 – 3 → borrow from tens.
- Tens digit 4 → becomes 3, ones becomes 12.
- 12 – 3 = 9
- Tens place: 3 – 1 = 2
- Hundreds place: 5 – 4 = 1

✔ Answer: 129

---

f. 992 – 787

```
992
– 787
-----
```

- Ones place: 2 – 7 → borrow from tens.
- Tens digit 9 → becomes 8, ones becomes 12.
- 12 – 7 = 5
- Tens place: 8 – 8 = 0
- Hundreds place: 9 – 7 = 2

✔ Answer: 205

---

g. 534 – 84

*(Again, treat 84 as 084)*

```
534
– 84
-----
```

- Ones place: 4 – 4 = 0
- Tens place: 3 – 8 → borrow from hundreds.
- Hundreds digit 5 → becomes 4, tens becomes 13.
- 13 – 8 = 5
- Hundreds place: 4 – 0 = 4

✔ Answer: 450

---

h. 239 – 192

```
239
– 192
-----
```

- Ones place: 9 – 2 = 7
- Tens place: 3 – 9 → borrow from hundreds.
- Hundreds digit 2 → becomes 1, tens becomes 13.
- 13 – 9 = 4
- Hundreds place: 1 – 1 = 0

✔ Answer: 47 *(We don’t write leading zero)*

---

i. 406 – 374

```
406
– 374
-----
```

- Ones place: 6 – 4 = 2
- Tens place: 0 – 7 → borrow from hundreds.
- Hundreds digit 4 → becomes 3, tens becomes 10.
- 10 – 7 = 3
- Hundreds place: 3 – 3 = 0

✔ Answer: 32

---

j. 683 – 257

```
683
– 257
-----
```

- Ones place: 3 – 7 → borrow from tens.
- Tens digit 8 → becomes 7, ones becomes 13.
- 13 – 7 = 6
- Tens place: 7 – 5 = 2
- Hundreds place: 6 – 2 = 4

✔ Answer: 426

---

k. 767 – 573

```
767
– 573
-----
```

- Ones place: 7 – 3 = 4
- Tens place: 6 – 7 → borrow from hundreds.
- Hundreds digit 7 → becomes 6, tens becomes 16.
- 16 – 7 = 9
- Hundreds place: 6 – 5 = 1

✔ Answer: 194

---

l. 550 – 290

```
550
– 290
-----
```

- Ones place: 0 – 0 = 0
- Tens place: 5 – 9 → borrow from hundreds.
- Hundreds digit 5 → becomes 4, tens becomes 15.
- 15 – 9 = 6
- Hundreds place: 4 – 2 = 2

✔ Answer: 260

---

## ✔ Final Answers:

| Problem | Answer |
|---------|--------|
| a | 209 |
| b | 408 |
| c | 121 |
| d | 443 |
| e | 129 |
| f | 205 |
| g | 450 |
| h | 47 |
| i | 32 |
| j | 426 |
| k | 194 |
| l | 260 |

---

## 📝 Key Tips for Borrowing:
- Always start from the rightmost digit (ones place).
- If top digit is smaller than bottom digit, borrow 1 from the next left column.
- When you borrow, the digit you borrow from decreases by 1, and the current digit increases by 10.
- If a column has 0 and needs to borrow, you may need to borrow across multiple columns (like in problem c or g).

Let me know if you’d like to see any problem worked out with a visual diagram! 😊