2nd GradeâšðĒ MathâšSubtraction
Subtraction with Regrouping (Borrowing)
A parent's guide to teaching two-digit subtraction with regrouping (borrowing), including place value understanding and the standard algorithm.
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When subtracting 52 â 27, the ones column needs 2 â 7, but 7 is bigger than 2. So we borrow 1 ten from the tens column, turning the 2 into 12. This guide shows you how to teach borrowing step by step.
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