β¨ What is Borrowing?
When we subtract two-digit numbers and the top digit is smaller than the bottom digit,
we borrow from the next place value (the tens column).
This is called regrouping or borrowing.
π’ Example:
Letβs subtract:
42 β 27
Step 1:
Look at the ones place:
2 β 7 β (You can’t subtract 7 from 2)
Step 2:
So, borrow 1 ten from the 4 (tens place).
Now 4 becomes 3, and 2 becomes 12
Now subtract:
12 β 7 = 5
3 β 2 = 1
β Answer: 15
π‘ Borrowing Tip:
“More on the floor?
Go next door!
Take 1 ten and make it 10 more!”
π§ Why Itβs Important:
Helps with subtracting bigger numbers
Teaches place value understanding
Builds strong math confidence