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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

