Subtraction without borrowing, step by step

Before a child can borrow across columns, they need to be completely sure of basic subtraction facts.

The question

78 − 45

45=40+5
7840=38
385=33
  1. 78 − 45, across the line. Split only the 45 — the amount being taken away — and take it off in two goes.
  2. The tens first: 78 − 40 = 38.
  3. Then the ones off what is left: 38 − 5 = 33. Nothing had to borrow, because each go came off the whole number rather than off one place.

How it works.

  1. 01

    78 − 45, across the line. Split only the 45 — the amount being taken away — and take it off in two goes.

  2. 02

    The tens first: 78 − 40 = 38.

  3. 03

    Then the ones off what is left: 38 − 5 = 33. Nothing had to borrow, because each go came off the whole number rather than off one place.