Subtraction with Regrouping

3rd Grade Indiana Math Standard 3.2.1

7 2

Name

6 4 8 3 3 1 6 0 4 2

2 5 7 3 8 2 7 5 2 1 9 3

5 0 7 1 4 3 9 1 2 0 5 2

3 3 6 2 9 4 3 2 4 4 7 0

Directions: For each problem, roll two dice.Write each number you roll in a box then solve.

7 23 4

You can’t take 4 from 2

so you must regroup the

72.

7 2Let’s just think about the 72 for a minute.

Remember the place

value columns.

tens

ones

Put 72 in expanded form: 70 + 2You can borrow 10 from the 70

and give it to the 2 and still have 72.

7 0 6 0borrow 10 1 2

2 give 10

7 27 2

+ +

Now let’s get back to the original problem.

7 23 4

You can’t take 4 from 2

so you must regroup the

72.

6

\Borrow 1 ten from the 7.

12Give the 1 ten

to the 2 to make 12.

Now subtract.3 8Let’s read the completed problem:

72 – 34 = 38

Remember you’re actually

taking 10 from 70

4 5

You can’t take 5 from 4

so you must regroup the

64.

65

\Borrow 1 ten from the 6.

414Give the 1 ten

to the 4 to make 14.

Now subtract.1 9Let’s read the completed problem:

64 – 45 = 19

Remember you’re actually

taking 10 from 60

313Give the 1 ten

to the 3 to make 13.

87

\Borrow 1 ten from the 8.

2 6

You can’t take 6 from 3

so you must regroup the

83.

Now subtract.5 7Let’s read the completed problem:

83 – 26 = 57

Remember you’re actually

taking 10 from 80