Subtraction with borrowing

The question

40 − 14

310 40 14 26
  1. 40 − 14, written in columns. Start at the RIGHT, with the ones.
  2. 0 is too small to take 4 from, so a ten comes across from the left: the ones now holds 10. 10 − 4 = 6.
  3. This column gave a ten to the right, so it is now 3, not 4. 3 − 1 = 2.
  4. That is the whole sum: 40 − 14 = 26.

How it works.

  1. 01

    40 − 14, written in columns. Start at the RIGHT, with the ones.

  2. 02

    0 is too small to take 4 from, so a ten comes across from the left: the ones now holds 10. 10 − 4 = 6.

  3. 03

    This column gave a ten to the right, so it is now 3, not 4. 3 − 1 = 2.

  4. 04

    That is the whole sum: 40 − 14 = 26.