Arithmetic Grade Five

Lesson Twenty-six: Subtraction


Study this example carefully:

The first thing you must figure out is whether or not you need to borrow. Look at each of these examples:
EXAMPLE DO YOU NEED TO BORROW?

   57
  -44
  ----

NO


   61
  -23
  ----

YES


   37
  -28
  ----

YES


   58
  -17
  ----

NO

In the next activity you will identify if borrowing is needed or not.

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