Subtract 28 from 63. The ones column (3 - 8) requires borrowing 1 ten
from the tens column, turning 3 into 13 before subtracting.
Example
Subtract 28 from 63 by regrouping one ten. When a column's top digit is smaller than the one below it, we borrow: one ten from the next column becomes ten ones, making the subtraction possible. Regrouping does not change the number's value, it only rewrites it so each column has enough to subtract from.
highlighted = computed this step
Step 1 — Set up
Line up the numbers by place value.
xx−xx62□x38□
Step 2 — Borrow for ones
Ones: 3 < 8, borrow 1 ten: 13 - 8 = 5.
xx−x562□13385
Step 3 — Tens column
Tens: 5 - 2 = 3, write 3.
xx−x562313385
Step 4 — Result
Read the complete difference: 35.
xx−x562313385
borrowingWhen a digit in the minuend is too small to subtract from, borrow 1 from the column to its left. The left column decreases by 1 and the current column increases by 10, making subtraction possible.