Subtracting 2-digit numbers with borrowing method : A set of worksheets designed to show how the borrowing method works when subtracting two digit numbers from three digit. These worksheets allow children to see visually how the borrowing method works. For example look at the image below; Examples of worksheet Questions It is not just to put the numbers, instead children need to find out what happens when they borrow from tens column. Children need to follow the borrowing concept in-order to solve these math questions. So what happens when you borrow one form ten's column put it in the unit column? It makes the unit column's value equals to "10 + the unit value". So in the first question it will make the unit column value as 10 and in the second question it will be 12. Now you can subtract 1 from 10 as well as 4 from 12. Questions in Action In our question framework it recognizes the pattern. When you put the right value to the top three boxes it will gra