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               \ 01-Oct-2025  Bharat Arora   Proof-10                                   Reader’s Sign _______________________ Date __________





              Regrouping Hundreds to Tens

              If there are not enough tens in the minuend, we regroup 1 hundred into 10 tens.

              For example:

                                                                              H    t   O
                                                                               1   12

                             2 hundreds 2 tens        1 hundred 12 tens        2   2    0



                      Knowledge Desk

                     In ancient times, people used bones, pebbles and later abacuses for            Cross-Curricular Learning
                     mathematical calculations. Nowadays, we use a calculator for calculation. It is a
                     device used for making mathematical calculations faster.


              Example 2: Subtract 173 from 239.
              Solution:  Write the numbers in columns and follow the given steps:

                            Step 1: Subtract the ones.                               H   t   O

                                      9 ones – 3 ones                                2   3    9
                                      = 6 ones                                    – 1    7    3
                                                                                              6

                            Step 2: Subtract the tens.
                                      7 tens cannot be subtracted from
                                      3 tens.                                        H   t   O
                                      So, regroup the hundreds and tens,              1  13

                                      that is, borrow 1 hundred to tens.             2   3    9
                                      So, 2 hundreds 3 tens = 1 hundred           – 1    7    3
                                      and 13 tens                                        6    6
                                      Now, 13 tens – 7 tens = 6 tens


                            Step 3: Subtract the hundreds.
                                     1 hundred – 1 hundred                           H    t   O
                                                                                     1   13
                                     = 0 hundreds                                    2    3   9

                                          Thus, 239 – 173 = 66                    – 1     7   3
                                                                                     0    6   6




               Teacher’s   Discuss with students with examples, that unlike addition, maintaining the order is very important in
                  Tip      subtraction. We cannot interchange the minuend and subtrahend.





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