This document provides a step-by-step explanation of how to perform subtraction when both the tens and units digits of the number being subtracted are greater than the corresponding digits of the number being subtracted from. It uses the example 645 - 378 to demonstrate making adjustments from the tens to the units, from the hundreds to the tens, and finally subtracting the hundreds to arrive at the solution of 267. The document notes that once this method is mastered confidently, it can be simplified to the standard written subtraction method.

1. Subtraction Of Whole Numbers Using An
Expanded Method
(the last step towards using a standard written
method for subtraction)
Part 4 of 5: Subtraction with adjustment from the tens and the
hundreds.
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2. Subtraction Of Whole Numbers Using An
Expanded Method
(the last step towards using a standard written
method for subtraction)
Part 4 of 5: Subtraction with adjustment from the tens and the
hundreds.
It is important that you have already viewed and understood parts 1, 2 &
3 before you go any further.
For more maths help & free games related to this,
visit: www.makemymathsbetter.com

3. In some subtraction questions both the tens and the units digits to be subtracted
are bigger than both the tens and the units digits you are subtracting from, for
example: 645 - 378.
600
_
40
5
300
70
8

4. In some subtraction questions both the tens and the units digits to be subtracted
are bigger than both the tens and the units digits you are subtracting from, for
example: 645 - 378.
An adjustment will first need to be made from the tens
600
_
30
40
5
300
70
8

5. In some subtraction questions both the tens and the units digits to be subtracted
are bigger than both the tens and the units digits you are subtracting from, for
example: 645 - 378.
An adjustment will first need to be made from the tens to the units
600
_
30
40
15
5
300
70
8

6. In some subtraction questions both the tens and the units digits to be subtracted
are bigger than both the tens and the units digits you are subtracting from, for
example: 645 - 378.
An adjustment will first need to be made from the tens to the units. The units
can then be subtracted:
600
_
30
40
15
5
300
70
8
7

7. In some subtraction questions both the tens and the units digits to be subtracted
are bigger than both the tens and the units digits you are subtracting from, for
example: 645 - 378.
An adjustment then needs to be made from the hundreds
500
600
_
30
40
15
5
300
70
8
7

8. In some subtraction questions both the tens and the units digits to be subtracted
are bigger than both the tens and the units digits you are subtracting from, for
example: 645 - 378.
An adjustment then needs to be made from the hundreds to the tens
500
600
_
130
30
40
15
5
300
70
8
7

9. In some subtraction questions both the tens and the units digits to be subtracted
are bigger than both the tens and the units digits you are subtracting from, for
example: 645 - 378.
An adjustment then needs to be made from the hundreds to the tens. The tens
can then be subtracted:
130
500
30
15
600
40
5
_ 300
70
8
60
7

10. In some subtraction questions both the tens and the units digits to be subtracted
are bigger than both the tens and the units digits you are subtracting from, for
example: 645 - 378.
Finally subtract the hundreds:
500
600
_
130
30
40
15
5
300
70
8
200
60
7

11. In some subtraction questions both the tens and the units digits to be subtracted
are bigger than both the tens and the units digits you are subtracting from, for
example: 645 - 378.
500
600
_
130
30
40
15
5
300
70
8
200 + 60 + 7
Then add the numbers
together to find the answer
=
267

12. In some subtraction questions both the tens and the units digits to be subtracted
are bigger than both the tens and the units digits you are subtracting from, for
example: 645 - 378.
500
600
_
130
30
40
15
5
300
70
8
200 + 60 + 7
=
267
When this can be performed confidently, it can be simplified to a standard
written method:
6 4 5
_
3 7 8

13. In some subtraction questions both the tens and the units digits to be subtracted
are bigger than both the tens and the units digits you are subtracting from, for
example: 645 - 378.
500
600
_
130
30
40
15
5
300
70
8
200 + 60 + 7
=
267
When this can be performed confidently, it can be simplified to a standard
written method:
3
6 4 5
_
3 7 8
Firstly an
adjustment is made
from the tens

14. In some subtraction questions both the tens and the units digits to be subtracted
are bigger than both the tens and the units digits you are subtracting from, for
example: 645 - 378.
500
600
_
130
30
40
15
5
300
70
8
200 + 60 + 7
=
267
When this can be performed confidently, it can be simplified to a standard
written method:
3
15
6 4 5
_
3 7 8
Firstly an
adjustment is made
from the tens to the
units.

15. In some subtraction questions both the tens and the units digits to be subtracted
are bigger than both the tens and the units digits you are subtracting from, for
example: 645 - 378.
500
600
_
130
30
40
15
5
300
70
8
200 + 60 + 7
=
267
When this can be performed confidently, it can be simplified to a standard
written method:
3
15
6 4 5
_
3 7 8
7
Firstly an
adjustment is made
from the tens to the
units. Then, the
units are subtracted

16. In some subtraction questions both the tens and the units digits to be subtracted
are bigger than both the tens and the units digits you are subtracting from, for
example: 645 - 378.
500
600
_
130
30
40
15
5
300
70
8
200 + 60 + 7
=
267
When this can be performed confidently, it can be simplified to a standard
written method:
5
3
15
6 4 5
_
3 7 8
7
Next, an adjustment
is made from the
hundreds

17. In some subtraction questions both the tens and the units digits to be subtracted
are bigger than both the tens and the units digits you are subtracting from, for
example: 645 - 378.
500
600
_
130
30
40
15
5
300
70
8
200 + 60 + 7
=
267
When this can be performed confidently, it can be simplified to a standard
written method:
5
13
3 15
6 4 5
_
3 7 8
7
Next, an adjustment
is made from the
hundreds to the
tens

18. In some subtraction questions both the tens and the units digits to be subtracted
are bigger than both the tens and the units digits you are subtracting from, for
example: 645 - 378.
500
600
_
130
30
40
15
5
300
70
8
200 + 60 + 7
=
267
When this can be performed confidently, it can be simplified to a standard
written method:
5
13
3 15
6 4 5
_
3 7 8
6 7
Next, an adjustment
is made from the
hundreds to the
tens. The tens are
then subtracted.

19. In some subtraction questions both the tens and the units digits to be subtracted
are bigger than both the tens and the units digits you are subtracting from, for
example: 645 - 378.
500
600
_
130
30
40
15
5
300
70
8
200 + 60 + 7
=
267
When this can be performed confidently, it can be simplified to a standard
written method:
5
13
3 15
6 4 5
_
3 7 8
2 6 7
Finally the hundreds
are subtracted.

20. That’s it for now......
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