About this worksheet
Subtract the smaller number from the larger, borrowing across columns when needed.
- Column addition (adding in place).
- Counting backwards and understanding the inverse relationship with addition.
- Recognize when the top digit is smaller than the bottom digit.
With mastery, the student learns
- Column subtraction with place-value alignment.
- Borrowing 10 from the next column and crossing out correctly.
- Handling borrows that ripple across consecutive zeros (hardest case).