Let's solve each subtraction problem in the image step by step. The problems are all two-digit subtractions, and we'll use
regrouping (borrowing) when needed.
---
1. 71 - 39
```
Tens | Ones
7 | 1
- 3 | 9
-------
```
- Ones: 1 - 9 → Can't do, so borrow 1 from tens.
- 7 tens becomes 6 tens, 1 ones becomes 11 ones.
- 11 - 9 = 2
- Tens: 6 - 3 = 3
Answer: 32
---
2. 61 - 46
```
Tens | Ones
6 | 1
- 4 | 6
-------
```
- Ones: 1 - 6 → Can't do, borrow from tens.
- 6 tens → 5 tens, 1 ones → 11 ones
- 11 - 6 = 5
- Tens: 5 - 4 = 1
Answer: 15
---
3. 31 - 18
```
Tens | Ones
3 | 1
- 1 | 8
-------
```
- Ones: 1 - 8 → Borrow from tens.
- 3 tens → 2 tens, 1 ones → 11 ones
- 11 - 8 = 3
- Tens: 2 - 1 = 1
Answer: 13
---
4. 51 - 23
```
Tens | Ones
5 | 1
- 2 | 3
-------
```
- Ones: 1 - 3 → Borrow from tens.
- 5 → 4, 1 → 11
- 11 - 3 = 8
- Tens: 4 - 2 = 2
Answer: 28
---
5. 91 - 64
```
Tens | Ones
9 | 1
- 6 | 4
-------
```
- Ones: 1 - 4 → Borrow.
- 9 → 8, 1 → 11
- 11 - 4 = 7
- Tens: 8 - 6 = 2
Answer: 27
---
6. 81 - 32
```
Tens | Ones
8 | 1
- 3 | 2
-------
```
- Ones: 1 - 2 → Borrow.
- 8 → 7, 1 → 11
- 11 - 2 = 9
- Tens: 7 - 3 = 4
Answer: 49
---
7. 41 - 25
```
Tens | Ones
4 | 1
- 2 | 5
-------
```
- Ones: 1 - 5 → Borrow.
- 4 → 3, 1 → 11
- 11 - 5 = 6
- Tens: 3 - 2 = 1
Answer: 16
---
8. 81 - 49
```
Tens | Ones
8 | 1
- 4 | 9
-------
```
- Ones: 1 - 9 → Borrow.
- 8 → 7, 1 → 11
- 11 - 9 = 2
- Tens: 7 - 4 = 3
Answer: 32
---
9. 91 - 47
```
Tens | Ones
9 | 1
- 4 | 7
-------
```
- Ones: 1 - 7 → Borrow.
- 9 → 8, 1 → 11
- 11 - 7 = 4
- Tens: 8 - 4 = 4
Answer: 44
---
✔ Final Answers:
| Problem | Answer |
|-------------|--------|
| 71 - 39 | 32 |
| 61 - 46 | 15 |
| 31 - 18 | 13 |
| 51 - 23 | 28 |
| 91 - 64 | 27 |
| 81 - 32 | 49 |
| 41 - 25 | 16 |
| 81 - 49 | 32 |
| 91 - 47 | 44 |
You can now fill these answers into the "Tens" and "Ones" boxes accordingly.
For example:
- 32 → Tens: 3, Ones: 2
- 15 → Tens: 1, Ones: 5
- etc.
Let me know if you'd like a printable version or visual layout!
Parent Tip: Review the logic above to help your child master the concept of subtraction worksheet with regrouping.
