This document provides instructions for subtracting numbers with regrouping in 3 steps: 1) Write the minuend and subtrahend in columns with the greatest place value at the top. 2) Begin subtracting from right to left, regrouping numbers to the left as needed. 3) Check the answer by adding the difference and subtrahend back together. An example of 365 - 219 is shown step-by-step to illustrate the process.

1. MATHEMATICS

2. SUBTRACTION
WITH
REGROUPING

3. How to subtract the with
regrouping?

4. Step 1:Write the minuend and subtrahend
in columns.
Step 2: Begin subtracting the ones then the
tens, the hundreds, and so on, up to the
greatest place value.
(Regroup whenever necessary)
Step 3: Check your answer.

5. 365 – 219 = N

6. Step 1:
Write the minuend and
subtrahend in columns.

7. 365 – 219 = N
365
-219

8. Step 2:
Begin subtracting the ones then the tens,
the hundreds, and so on, up to the greatest
place value.

9. 365 – 219 = N
365
-219

10. a. Subtract the ones.
365
-219

11. a. Subtract the ones.
365
-219
6
15
5

12. c. Subtract the tens.
365
-219
46
15
5

13. d. Subtract the hundreds.
365
-219
146
15
5

14. 365
-219
146
Minuend
Difference
Subtrahend

15. Step 3:
Check the difference by adding
the difference and subtrahend.

16. 365
-219
146
Minuend
Difference
Subtrahend
146
+219
365

17. 365
-219
146
Minuend
Difference
Subtrahend
146
+219
365
Your answer is correct.

18. Subtract.
4 005
-2 347
1 658
15
10
10
3
9 9

19. 4 005
-2 347
1 658
Minuend
Difference
Subtrahend
1 658
-2 347
4 005
Your answer is correct.

20. MATHEMATICS