Subtraction with borrowing, step by step
Borrowing, also called regrouping, is easier to learn when every question gives the same step a clear purpose.
The question
40 − 14
14=10+4
40−10=30
30−4=26
- 40 − 14, across the line. Split only the 14 — the amount being taken away — and take it off in two goes.
- The tens first: 40 − 10 = 30.
- Then the ones off what is left: 30 − 4 = 26. Nothing had to borrow, because each go came off the whole number rather than off one place.
How it works.
- 01
40 − 14, across the line. Split only the 14 — the amount being taken away — and take it off in two goes.
- 02
The tens first: 40 − 10 = 30.
- 03
Then the ones off what is left: 30 − 4 = 26. Nothing had to borrow, because each go came off the whole number rather than off one place.