Two-Digit Subtraction with Regrouping

Regrouping in subtraction is when you borrow from the next higher place value to help subtract when the top digit is smaller than the bottom digit.

The first step is to line up the numbers by place value, with the tens above the tens and the ones above the ones.

You need to regroup by borrowing 1 ten from the tens place, which becomes 10 ones.

The answer is 24.

The difference is 18.

A number sentence for subtraction shows the two numbers being subtracted and the equals sign, like this: 45 - 27 = 18.

The answer is 18.

First, subtract the ones: 1 - 7 (regroup to make it 11 - 7 = 4). Then subtract the tens: 5 - 3 = 2. So, 61 - 37 = 24.

The difference is the result you get when you subtract one number from another.

Lining up numbers by place value ensures that you subtract the correct digits from each other.