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Step 2. Subtract the tens. Step 3. Subtract the hundreds.

H T O H T O
5 7 8 5 7 8

– 1 2 6 – 1 2 6

5 2 4 5 2

7 – 2 = 5 tens 5 – 1 = 4 hundreds

So, 578 – 126 = 452.

Subtraction with regrouping

regrouping tens to ones

If there are not enough ones in subtraction, we regroup 1 ten to 10 ones.

T O T O T O T O

1 0 1 10 0 2 4 1 2 14 4

1 ten 10 ones 24 1 ten 14 ones

Example 2. Subtract 148 from 364.

Solution.

Step 1. Subtract the ones.

H T O

5 14
3 6 4

– 1 4 8

6

8 ones cannot be subtracted from 4 ones.

So, regroup tens and ones.

6 tens 4 ones = 5 tens 14 ones

Now, 14 – 8 = 6 ones.

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Subtraction