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Step-by-step practice: Maths · Level 3Chapter 5 · Subtracting within 1000
Step-by-step Maths Level 3 · Subtracting within 1000 · Lesson 5.2

Step-by-step Maths Level 3: Subtracting 2-digit numbers with exchange

Part of the Step-by-step Maths Level 3 subtracting within 1000 chapter. Chapter overview · whole chapter on one page

5.2

Subtracting 2-digit numbers with exchange

Level 3
Subtract a 2-digit number from a 2-digit number, exchanging a ten

Some 2-digit subtractions need exchange. Check the ones first. If the top ones are fewer, exchange a ten for ten ones.

Write the new tens and ones in the columns, then take away.

Key ideas

  • Check the ones first.
  • Exchange a ten for ten ones when you need to.
  • Take the ones away, then the tens.
Worked example 5.2.1
Work out 73 - 38.

Method. Subtract the ones first. If the top digit is too small, exchange from the next column, then subtract.

  1. Write the numbers in columns. Keep the ones under the ones and the tens under the tens.
    73 over 38
  2. Exchange 1 ten for 10 ones. The ones on top (3) are fewer than the ones below (8), so we need more ones.
    7 tens become 6 tens, and the ones go from 3 to 13
  3. Subtract the ones. 13 - 8 = 5.
    13 - 8 = 5
  4. Subtract the tens. 6 - 3 = 3.
    6 - 3 = 3
  5. Write the answer. Read the columns from left to right.
    35

Check. Check: 35 + 38 = 73.

Watch out. Exchange a ten for ten ones when the ones on top are too small. Then take away.

Worked example 5.2.2
Work out 64 - 27.

Method. Subtract the ones first. If the top digit is too small, exchange from the next column, then subtract.

  1. Write the numbers in columns. Keep the ones under the ones and the tens under the tens.
    64 over 27
  2. Exchange 1 ten for 10 ones. The ones on top (4) are fewer than the ones below (7), so we need more ones.
    6 tens become 5 tens, and the ones go from 4 to 14
  3. Subtract the ones. 14 - 7 = 7.
    14 - 7 = 7
  4. Subtract the tens. 5 - 2 = 3.
    5 - 2 = 3
  5. Write the answer. Read the columns from left to right.
    37

Check. Check: 37 + 27 = 64.

Watch out. Exchange a ten for ten ones when the ones on top are too small. Then take away.

Worked example 5.2.3
Work out 92 - 47.

Method. Subtract the ones first. If the top digit is too small, exchange from the next column, then subtract.

  1. Write the numbers in columns. Keep the ones under the ones and the tens under the tens.
    92 over 47
  2. Exchange 1 ten for 10 ones. The ones on top (2) are fewer than the ones below (7), so we need more ones.
    9 tens become 8 tens, and the ones go from 2 to 12
  3. Subtract the ones. 12 - 7 = 5.
    12 - 7 = 5
  4. Subtract the tens. 8 - 4 = 4.
    8 - 4 = 4
  5. Write the answer. Read the columns from left to right.
    45

Check. Check: 45 + 47 = 92.

Watch out. Exchange a ten for ten ones when the ones on top are too small. Then take away.

Watch out

Watch out. After you exchange, the top tens are one less. 73 - 38 is 35, not 45.

Exam tip

Grown-up tip. Ask: “Are the ones on top big enough? If not, which ten can we break?”

Exercise 5B  Practice: 2-digit numbers with exchange

Non-calculator
1
FWork out 30 - 18.
3018-
2
FWork out 72 - 68.
7268-
3
FWork out 94 - 29.
9429-
4
FWork out 44 - 36.
4436-
5
FWork out 53 - 45.
5345-
6
FWork out 82 - 36.
8236-
7
FWork out 63 - 37.
6337-
8
FWork out 50 - 23.
5023-
9
FWork out 90 - 42.
9042-
10
FWork out 51 - 36.
5136-
11
FWork out 62 - 16.
6216-
12
FWork out 97 - 19.
9719-
13
FWork out 83 - 54.
8354-
14
FWork out 43 - 37.
4337-
15
FWork out 30 - 26.
3026-
16
FWork out 52 - 14.
5214-

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