​Borrowing

​Borrowing happens when the smaller number is on top and the bigger number is below. Example . 42 - 28. We borrow by scratching out the number on the top left corner & make it one lesser . We put the 1 on the top right hand corner so that the smaller number becomes ten more. Then we count from the below number to the above number and put that number as the second digit of the answer. Then subtract the other two numbers and write the answer as the first digit of the answer. Your sum is done !!!

​An Example Of Borrowing

​1. 54

​- 35 Ans. 19

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​We scratched out 5 and made it 4 and put the 1 next to 4 to make it 14

​and counted from 5 to 14 and put the answer below and then we did 4-3 ( 1 ) and the answer was ready !!! - 19

​3- Digit Borrowing

​3 Digit Borrowing is when you have to borrow with 3 digits . The only difference is that you may have to borrow twice . In that , when you borrow once you have to -1 from the already borrowed number . I think, after this you can solve the 3- Digit Subtraction sum & then your answer will be ready !!!

​Borrowing with 0

​When you need to borrow and the next number which you need to borrow is 0 , you simply borrow from the number before that . Then you put the 1 next to the 0 and borrow from it again and put it next to the 1st number which , in the beginning was unable to borrow . Your sum is done !!!