The document provides examples and explanations of subtraction, including how to subtract numbers that require regrouping. It discusses Tatay Ricarte gathering different numbers of eggs from two poultry yards and having difficulty subtracting the amounts. The document also provides step-by-step instructions for subtracting numbers that require regrouping and includes practice problems for students to work through.

1. THE
PRAYER

2. Direction: answer carefully the following. Write in
one half sheet of paper.
1.35 2. 46 3. 23
+45 + 57 +15
4. 67 5. 10
+ 43 + 25

3. WHAT IS SUBTRACTION
Subtraction is the operation or
process of finding the difference
between two numbers or quantities
denoted by a minus sign. (—)

4. “Edeson is a Grade 2 pupil ofOdiongan
North Central School. One day, he was asked
by her mother to find the telephone
numbers of Mayor Dario Manato and Governor
Reagan Mayuga in the telephone directory. He
wrote down the telephone numbers 8 902 and
7 975. He tried to subtract one from

5. the other. But he could not do it.
Solution:
8902
— 7975
927

6. Tatay Ricarte has poultry in his farm.
He gathered 990 eggs in the first
poultry yard and 857 eggs in the
second poultry. Mang Ricarte asked his
Grade 2 son to find the difference on
the number of eggs gathered in two
days. His son finds hard in subtracting

7. one from the other.
Solution:
990
— 857
4 3

8. 1.Who has poultry in his farm?
Answer: Tatay Ricarte
2.Do you eat eggs? Why?
Answer: yes,

9. 3.How many more eggs did he gather
the first than in the second poultry?
Answer: He gathers egg in the first are
990 egg while in the second quarter are
857 eggs.

10. SAY: Let us find the difference using
the Place Value chart.
STEP I – Subtract the Ones not enough ones
Regroup

12. Direction: answer in your note book.
542 — 5432 = 453— 321
478—123 = 100— 78=

13. Direction:
1. 578 2. 234
- 100 - 123
3.432 4. 212 – 122=
- 200
5. 101 – 100 =

14. To subtract numbers with regrouping:
Write the numbers in vertically to align the
digits in each place value
Subtract the from the left, starting with the
ones
Then, tens, hundreds and finally the thousands

15. Examples:
2345 – 1234 =
2345
- 1234
1111
6785 -5432 =
6785
- 5432
1353

16. Directions: Regroup and answer the
following.
1.345—236= 2. 8965— 7865=
3. 678—456=

17. 4. What is the difference between 7 841 and
2 975?
Answer: __________
5. Subtract 787 from 8 988.
Answer: _________

18. ASSIGNMENT
DIRECTIONS:answer page 27 activity
1 and 2. Write in your assignment
note book.

19. References:
 K 10 12 curriculum guide
 Dictionary treasure