Subtraction Worksheets (3-Digits) - Free Printable

Let's solve each of these 3-digit subtraction problems with borrowing step by step. We'll go through each one carefully, showing the borrowing process where needed.

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a. 348 - 139

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

Start from the right:

- Ones place: 8 - 9 → can't do it, so borrow from tens.
- Tens digit (4) becomes 3, and ones become 18.
- 18 - 9 = 9

- Tens place: 3 (after borrowing) - 3 = 0

- Hundreds place: 3 - 1 = 2

✔ Answer: 209

---

b. 720 - 312

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

- Ones place: 0 - 2 → borrow from tens.
- Tens digit (2) becomes 1, ones become 10.
- 10 - 2 = 8

- Tens place: 1 (after borrowing) - 1 = 0

- Hundreds place: 7 - 3 = 4

✔ Answer: 408

---

c. 205 - 84

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

Note: Align the numbers properly.

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

- Ones place: 5 - 4 = 1

- Tens place: 0 - 8 → can’t do it, need to borrow from hundreds.
- Hundreds digit (2) becomes 1, tens become 10.
- But we need to subtract 8 from 10 → 10 - 8 = 2? Wait — actually:
- The tens digit is 0, so we must borrow from hundreds → 2 becomes 1, and tens become 10.
- Now subtract 8 from 10 → 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 become 11.
- 11 - 8 = 3

- Tens place: 4 (after borrowing) - 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 become 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 become 12.
- 12 - 7 = 5

- Tens place: 8 - 8 = 0

- Hundreds place: 9 - 7 = 2

✔ Answer: 205

---

g. 534 - 84

```
534
- 84
-----
```

Align:

```
534
- 84
-----
```

- Ones place: 4 - 4 = 0

- Tens place: 3 - 8 → can’t do it, borrow from hundreds.
- Hundreds digit (5) becomes 4, tens become 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 → can’t do it, borrow from hundreds.
- Hundreds digit (2) becomes 1, tens become 13.
- 13 - 9 = 4

- Hundreds place: 1 - 1 = 0

✔ Answer: 047 → 47

---

i. 406 - 374

```
406
- 374
-----
```

- Ones place: 6 - 4 = 2

- Tens place: 0 - 7 → can’t do it, borrow from hundreds.
- Hundreds digit (4) becomes 3, tens become 10.
- 10 - 7 = 3

- Hundreds place: 3 - 3 = 0

✔ Answer: 032 → 32

---

j. 683 - 257

```
683
- 257
-----
```

- Ones place: 3 - 7 → borrow from tens.
- Tens digit (8) becomes 7, ones become 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 become 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 → can’t do it, borrow from hundreds.
- Hundreds digit (5) becomes 4, tens become 15.
- 15 - 9 = 6

- Hundreds place: 4 - 2 = 2

✔ Answer: 260

---

✔ Final Answers:

| Problem | Answer |
|--------|--------|
| a. 348 - 139 | 209 |
| b. 720 - 312 | 408 |
| c. 205 - 84 | 121 |
| d. 851 - 408 | 443 |
| e. 542 - 413 | 129 |
| f. 992 - 787 | 205 |
| g. 534 - 84 | 450 |
| h. 239 - 192 | 47 |
| i. 406 - 374 | 32 |
| j. 683 - 257 | 426 |
| k. 767 - 573 | 194 |
| l. 550 - 290 | 260 |

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