Let’s solve each subtraction problem step by step. Remember, we’re doing
double digit subtraction with regrouping — that means sometimes we need to borrow from the tens place when the top number in the ones column is smaller than the bottom one.
We’ll go row by row, left to right.
---
First Row:
1.
43 - 27
Ones: 3 - 7 → can’t do! Borrow 1 from tens → 13 - 7 = 6
Tens: 3 (after borrowing) - 2 = 1
→
16
2.
55 - 29
Ones: 5 - 9 → can’t do! Borrow → 15 - 9 = 6
Tens: 4 - 2 = 2
→
26
3.
82 - 76
Ones: 2 - 6 → can’t do! Borrow → 12 - 6 = 6
Tens: 7 - 7 = 0
→
6
4.
67 - 19
Ones: 7 - 9 → can’t do! Borrow → 17 - 9 = 8
Tens: 5 - 1 = 4
→
48
---
Second Row:
5.
81 - 12
Ones: 1 - 2 → can’t do! Borrow → 11 - 2 = 9
Tens: 7 - 1 = 6
→
69
6.
74 - 38
Ones: 4 - 8 → can’t do! Borrow → 14 - 8 = 6
Tens: 6 - 3 = 3
→
36
7.
90 - 37
Ones: 0 - 7 → can’t do! Borrow → 10 - 7 = 3
Tens: 8 - 3 = 5
→
53
8.
65 - 49
Ones: 5 - 9 → can’t do! Borrow → 15 - 9 = 6
Tens: 5 - 4 = 1
→
16
---
Third Row:
9.
71 - 49
Ones: 1 - 9 → can’t do! Borrow → 11 - 9 = 2
Tens: 6 - 4 = 2
→
22
10.
66 - 59
Ones: 6 - 9 → can’t do! Borrow → 16 - 9 = 7
Tens: 5 - 5 = 0
→
7
11.
78 - 49
Ones: 8 - 9 → can’t do! Borrow → 18 - 9 = 9
Tens: 6 - 4 = 2
→
29
12.
91 - 47
Ones: 1 - 7 → can’t do! Borrow → 11 - 7 = 4
Tens: 8 - 4 = 4
→
44
---
Fourth Row (only on left sheet):
13.
77 - 18
Ones: 7 - 8 → can’t do! Borrow → 17 - 8 = 9
Tens: 6 - 1 = 5
→
59
14.
96 - 19
Ones: 6 - 9 → can’t do! Borrow → 16 - 9 = 7
Tens: 8 - 1 = 7
→
77
15.
41 - 32
Ones: 1 - 2 → can’t do! Borrow → 11 - 2 = 9
Tens: 3 - 3 = 0
→
9
16.
97 - 78
Ones: 7 - 8 → can’t do! Borrow → 17 - 8 = 9
Tens: 8 - 7 = 1
→
19
---
✔ All problems solved carefully with regrouping where needed.
Final Answer:
16, 26, 6, 48,
69, 36, 53, 16,
22, 7, 29, 44,
59, 77, 9, 19
Parent Tip: Review the logic above to help your child master the concept of subtraction worksheet regrouping 2nd grade.
