Grade 3 Subtraction: 3-Digit Subtraction with Borrowing

Worked examples

Real problems from the practice worksheets, solved one step at a time.

1. Example 1

   326 − 259 = ?

   1. Line up the numbers by place value and subtract each column from right to left.
   2. Ones: 6 is less than 9, so borrow 1 from the tens: 16 − 9 = 7.
   3. Tens: 2 lent 1, so it is now 1. 1 is less than 5, so borrow 1 from the hundreds: 11 − 5 = 6.
   4. Hundreds: 3 lent 1, so it is now 2. 2 − 2 = 0.
   5. 326 − 259 = 67

   Answer: 67

2. Example 2

   346 − 161 = ?

   1. Line up the numbers by place value and subtract each column from right to left.
   2. Ones: 6 − 1 = 5.
   3. Tens: 4 is less than 6, so borrow 1 from the hundreds: 14 − 6 = 8.
   4. Hundreds: 3 lent 1, so it is now 2. 2 − 1 = 1.
   5. 346 − 161 = 185

   Answer: 185

3. Example 3

   885 − 809 = ?

   1. Line up the numbers by place value and subtract each column from right to left.
   2. Ones: 5 is less than 9, so borrow 1 from the tens: 15 − 9 = 6.
   3. Tens: 8 lent 1, so it is now 7. 7 − 0 = 7.
   4. Hundreds: 8 − 8 = 0.
   5. 885 − 809 = 76

   Answer: 76