Subtraction with Regrouping in Hundreds, Tens and Ones online ... - Free Printable

You're working on Subtraction with Regrouping in Hundreds, Tens, and Ones — a key skill for 2nd-grade math (Class: 2 Bijak). Let’s solve each problem step by step using the standard algorithm (column subtraction with regrouping), and I’ll explain how to fill in the boxes.

---

✔ General Rule for Subtraction with Regrouping:

- Start from the Ones place.
- If the top digit is smaller than the bottom digit, borrow 1 from the next higher place (Tens or Hundreds).
- When you borrow, the digit you borrow from decreases by 1, and the current place increases by 10.

---

## 🔢 Problem a) 531 - 378

```
531
- 378
------
```

Step 1: Ones place → 1 - 8
→ Can’t do that. Borrow 1 from Tens (3 becomes 2), Ones becomes 11.
→ 11 - 8 = 3

Step 2: Tens place → 2 - 7
→ Can’t do that. Borrow 1 from Hundreds (5 becomes 4), Tens becomes 12.
→ 12 - 7 = 5

Step 3: Hundreds place → 4 - 3 = 1

✔ Answer: 153

Fill the boxes:
- Top row: 5 3 1
- Minus row: 3 7 8
- Bottom row: 1 5 3

---

## 🔢 Problem b) 672 - 197

```
672
- 197
------
```

Step 1: Ones → 2 - 7 → borrow → 12 - 7 = 5
(Tens: 7 → 6)

Step 2: Tens → 6 - 9 → borrow → 16 - 9 = 7
(Hundreds: 6 → 5)

Step 3: Hundreds → 5 - 1 = 4

✔ Answer: 475

Fill the boxes:
- Top: 6 7 2
- Minus: 1 9 7
- Bottom: 4 7 5

---

## 🔢 Problem c) 823 - 567

```
823
- 567
------
```

Step 1: Ones → 3 - 7 → borrow → 13 - 7 = 6
(Tens: 2 → 1)

Step 2: Tens → 1 - 6 → borrow → 11 - 6 = 5
(Hundreds: 8 → 7)

Step 3: Hundreds → 7 - 5 = 2

✔ Answer: 256

Fill the boxes:
- Top: 8 2 3
- Minus: 5 6 7
- Bottom: 2 5 6

---

## 🔢 Problem d) 812 - 238

```
812
- 238
------
```

Step 1: Ones → 2 - 8 → borrow → 12 - 8 = 4
(Tens: 1 → 0)

Step 2: Tens → 0 - 3 → borrow → 10 - 3 = 7
(Hundreds: 8 → 7)

Step 3: Hundreds → 7 - 2 = 5

✔ Answer: 574

Fill the boxes:
- Top: 8 1 2
- Minus: 2 3 8
- Bottom: 5 7 4

---

## 🔢 Problem e) 317 - 289

```
317
- 289
------
```

Step 1: Ones → 7 - 9 → borrow → 17 - 9 = 8
(Tens: 1 → 0)

Step 2: Tens → 0 - 8 → borrow → 10 - 8 = 2
(Hundreds: 3 → 2)

Step 3: Hundreds → 2 - 2 = 0

✔ Answer: 028 → But we write it as 28 (leading zero not needed).

Note: In column format, you still write 0 in hundreds place if teaching place value strictly.

So: 028 → but usually written as 28

Fill the boxes:
- Top: 3 1 7
- Minus: 2 8 9
- Bottom: 0 2 8 *(or just 28, depending on teacher’s preference)*

> 💡 *In worksheets like this, they often expect 3-digit answers even if hundreds digit is 0.*

---

## 🔢 Problem f) 235 - 149

```
235
- 149
------
```

Step 1: Ones → 5 - 9 → borrow → 15 - 9 = 6
(Tens: 3 → 2)

Step 2: Tens → 2 - 4 → borrow → 12 - 4 = 8
(Hundreds: 2 → 1)

Step 3: Hundreds → 1 - 1 = 0

✔ Answer: 086 → or simply 86

Fill the boxes:
- Top: 2 3 5
- Minus: 1 4 9
- Bottom: 0 8 6

---

## 📝 Final Answers Summary:

| Problem | Answer |
|---------|--------|
| a) 531 - 378 | 153 |
| b) 672 - 197 | 475 |
| c) 823 - 567 | 256 |
| d) 812 - 238 | 574 |
| e) 317 - 289 | 028 (or 28) |
| f) 235 - 149 | 086 (or 86) |

---

## ✍️ How to Fill the Worksheet Boxes:

Each problem has 3 rows of 3 boxes:

- Top row: Digits of the first number (minuend)
- Middle row: Digits of the second number (subtrahend), with minus sign on left
- Bottom row: Digits of the difference (answer)

Example for a) 531 - 378 = 153:

```
[5] [3] [1]
- [3] [7] [8]
---------------
[1] [5] [3]
```

Repeat same format for all problems.

---

✔ You’re done! This worksheet helps reinforce place value understanding and borrowing across multiple digits — great practice for mastering subtraction!

Let me know if you’d like a printable version or visual diagrams for each step.