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Step 3. Subtract the hundreds.
                                                                                 H    T O
                         1 – 1 = 0 hundreds
                                                                                  1  13
                So, 239 – 173 = 66.
                                                                                 2    3   9

                                                                             –   1    7   3

                                                                                 0 6      6

                regrouping both Hundreds and tens

                Example 4. Subtract 267 from 421.                                       H    T O

                Solution.                                                                    1   11

                Step 1. Subtract the ones.                                              4    2   1
                1 one < 7 ones, so, regroup tens and ones.                          –   2    6   7
                2 tens 1 one = 1 ten 11 ones
                                                                                                 4
                Now, 11 – 7 = 4 ones.

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

                                  H   T O                                               H   T O

                                      11                                                    11

                                  3    1   11                                           3    1   11
                                  4   2    1                                            4   2    1

                             –    2   6    7                                       –    2   6    7

                                      5    4                                            1   5    4


                1 ten < 6 tens, so, regroup hundreds and tens.                   3 – 2 = 1 hundred
                4 hundreds 1 ten = 3 hundreds 11 tens
                Now, 11 – 6 = 5 tens.

                So, 421 – 267 = 154.

                Subtraction with Zeros

                Example 5. Subtract 268 from 500.                                                           H    T O
                Solution.                                                                                        9

                Step 1. Subtract the ones.                                                                  4 10 10
                8 ones cannot be subtracted from 0 ones. So, regroup tens and                               5 0 0
                ones. But there are no tens. So, first regroup hundreds and tens
                and then tens and ones. 5 hundreds 0 tens = 4 hundreds 10 tens                          –   2   6    8

                10 tens 0 ones = 9 tens 10 ones. Now, 10 – 8 = 2 ones.                                               2



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                                                                                              Subtraction
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