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Labugen

Subtracting Within 100 With Regrouping: Worksheet 1

Every problem on this page needs a ten broken into ones: subtracting within 100 with regrouping, forty column problems for ages 7-9 who can already subtract without borrowing.

    2 A4 pages · for home and classroom use

    All printables: Worksheets

    Labugen

    Subtraction up to 100 with regrouping

    set no. 7303

    Name: Date:
    1. 32-27
    2. 73-7
    3. 21-19
    4. 97-48
    5. 31-8
    6. 80-42
    7. 96-78
    8. 20-6
    9. 20-8
    10. 34-15
    11. 100-1
    12. 81-37
    13. 74-39
    14. 48-39
    15. 30-14
    16. 13-8
    17. 62-25
    18. 21-18
    19. 92-8
    20. 81-46
    21. 85-7
    22. 90-71
    23. 23-17
    24. 43-35
    25. 54-39
    26. 98-49
    27. 42-13
    28. 81-24
    29. 42-37
    30. 45-36
    31. 22-5
    32. 60-27
    33. 71-19
    34. 83-64
    35. 80-16
    36. 41-33
    37. 45-7
    38. 11-7
    39. 32-26
    40. 90-51
    Labugen · worksheet for home and school use

    How to use this worksheet

    • Model problem 1, 32 − 27: 2 ones are not enough for 7, so cross out the 3, write 2, and make the 2 ones into 12; 12 − 7 = 5, 2 − 2 = 0, answer 5.
    • Watch the eight top numbers that end in zero, such as 80 − 42 and 60 − 27.
    • Check each row of five with the answer key and redo mistakes the next day.

    What this worksheet teaches

    In all forty problems the top ones digit is smaller than the bottom one, so borrowing is needed every time. Twenty-nine problems subtract a two-digit number (97 − 48, 81 − 37, 71 − 19), and eleven subtract a one-digit number (73 − 7, 92 − 8, 11 − 7). Answers range from 2 to 99. Forty repetitions make the steps automatic.

    Borrowing, step by step

    Borrowing means trading one ten for ten ones; the value of the number does not change. In 80 − 42 there are no ones at all: one of the 8 tens becomes 10 ones, 10 − 2 = 8 and 7 − 4 = 3, giving 38. The first problem in the third row, 100 − 1, needs borrowing across two zeros; counting back one step to 99 is a quick check. Adding the answer to the bottom number should always give the top number: 38 + 42 = 80.

    Questions and answers

    Questions from parents

    What if the top number ends in zero, like 60 − 27?
    Treat the zero like any other too-small ones digit: borrow a ten, so 10 − 7 = 3 and 5 − 2 = 3, giving 33.
    Why does 100 − 1 appear on this sheet?
    It is the only three-digit top number; counting back one step confirms 99.
    My child forgets to reduce the tens after borrowing. What helps?
    Crossing out the tens digit and writing the new one above it, every time, until it becomes a habit.
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