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

H T O H T O

9 9

4 10 10 4 10 10
5 0 0 5 0 0

– 2 6 8 – 2 6 8

3 2 2 3 2

9 – 6 = 3 tens 4 – 2 = 2 hundreds
So, 500 – 268 = 232.

Exercise 3B

1. Subtract without regrouping.

a. 4 3 6 b. 5 7 6 c. 9 3 7 d. 8 6 9

– 3 1 2 – 4 2 3 – 4 3 2 – 5 0 3

2. Subtract by regrouping tens to ones.
a. 6 4 3 b. 5 6 0 c. 7 6 2 d. 5 4 2

– 3 1 4 – 2 3 8 – 1 4 8 – 1 1 7

3. Subtract by regrouping hundreds to tens.
a. 6 4 5 b. 7 2 4 c. 8 4 6 d. 4 3 9

– 1 8 3 – 3 4 2 – 4 8 3 – 2 5 3

4. Subtract by regrouping both hundreds and tens.
a. 4 3 2 b. 6 0 4 c. 7 6 5 d. 9 3 4

– 1 7 5 – 2 8 5 – 5 8 7 – 6 4 6

5. Find the difference.
a. 5 0 0 b. 9 0 0 c. 3 2 0 d. 5 0 4

– 3 9 4 – 4 8 8 – 1 7 5 – 2 4 8

60 Mathematics 3