Subtracting whole numbers is the inverse of addition, where instead of adding numbers to get a sum, numbers are removed to get a difference. Simple one-digit subtraction problems are fairly easy, but multi-digit problems require borrowing from the place value to the left when the digit on top is less than the digit on bottom, as illustrated in the examples of 85 - 8 and 27 - 13, where a ten is borrowed from the tens place to allow subtraction in the ones place. Mastering borrowing is essential for multi-digit subtraction.

4. Subtracting whole numbers is the inverse operation of adding whole
numbers.
Instead of adding two numbers to get a sum, you are removing one number
from another to get a difference First, look at the following simple simple
subtraction problems.
The first is 8 − 4 = 4. Thinking about money, you have 8 dollars and you
spend 4, you are left with 4
Subtractions with one digit are usually fairly easy.
Things start getting complicated when you have more than one digit and
you cannot remove the number at the bottom from the number on top such
as when doing 85 − 8

5. Study the following example carefully because the concept of borrowing a ten is
illustrated here
Since you could not remove 8 from 5, you borrowed a ten from 8 tens and add
that to 5 to make it 15
You can also write the problem without the tens and the ones
to make it look simpler as illustrated below
Another example
Once again, study the following example carefully. If you understand it and the
one before, you should be well on your way to mastering subtracting.

6. Which are you? A witch that keeps
on talking or a “you” that listens?

7. CAN YOU LEND ME YOUR
EARS AND SAY “YES”??!