Subtraction practice worksheet with 3-digit borrowing problems.

You've uploaded a worksheet titled “Subtraction: 3-Digits with Borrowing”, which contains 12 subtraction problems (labeled a through l). Each problem involves subtracting a 2- or 3-digit number from a 3-digit number, and borrowing (regrouping) is required in all cases.

Let’s solve each problem step by step, explaining the borrowing process where needed.

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✔ Problem a: `348 - 139`

```
348
- 139
-----
```

- Ones place: 8 – 9 → can’t do. 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

---

✔ Problem b: `720 - 312`

```
720
- 312
-----
```

- Ones place: 0 – 2 → borrow from tens.
- Tens digit 2 → becomes 1. Ones becomes 10.
- 10 – 2 = 8

- Tens place: 1 – 1 = 0

- Hundreds place: 7 – 3 = 4

✔ Answer: 408

---

✔ Problem c: `205 - 84`

```
205
- 84
-----
```

- Ones place: 5 – 4 = 1

- Tens place: 0 – 8 → can’t do. Borrow from hundreds.
- Hundreds digit 2 → becomes 1. Tens becomes 10.
- 10 – 8 = 2

- Hundreds place: 1 – 0 = 1

✔ Answer: 121

---

✔ Problem 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

---

✔ Problem 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

---

✔ Problem 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

---

✔ Problem g: `534 - 84`

```
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

---

✔ Problem 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

*(Note: Leading zero not written)*

---

✔ Problem 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

---

✔ Problem 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

---

✔ Problem 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

---

✔ Problem 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 Concept Reminder:
Borrowing (Regrouping) happens when a digit in the minuend (top number) is smaller than the corresponding digit in the subtrahend (bottom number). You “borrow” 1 from the next higher place value (to the left), which adds 10 to the current digit.

Example: In `348 - 139`, ones place: 8 < 9 → borrow 1 from tens (4 becomes 3), so 8 becomes 18 → 18 - 9 = 9.

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Let me know if you’d like a printable answer key or visual step-by-step diagrams for any of these!