Once you take care of all the borrowing that needs to be done, you are ready to just do normal subtraction in the columns of the problem.
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Here's the problem done step-by-step.
ORIGINAL PROBLEM | |
STEP ONE: Borrow one from the hundreds and adjust the tens | |
STEP TWO: Borrow one from the tens column and adjust the ones | |
STEP THREE: Subtract the ones column. | |
STEP FOUR: Subtract the tens column. | |
STEP FIVE: Bring down the number in the hundreds column. | |
In the next set of problems determine if any borrowing needs to be done.