112 – 49 = ?

1. Start by writing the larger number on top with the ones, tens, hundreds (thousands, etc.) places lined up with the number below

2. Subtract the right most digits, in the ones place (since 2<9, we must borrow from the 1 to the left of it)

3. Borrow 1 from the digit to the left by reducing the value by one. Since this digit was 1 already, it becomes zero (1 – 1 = 0)

4. After borrowing a 1 from the digit to the left, we are able to subtract since the 2 becomes 12.    We write that in the ones place under the line

12 – 9 = 3

5. Since the digit in the tens place is now zero, and 0 < 4, we need to borrow from the digit to the left again.

6. Borrow 1 from the digit to the left by reducing the value by one. Since this digit was 1 already, it becomes zero (1 – 1 = 0)

7. After borrowing a 1 from the digit to the left, we are able to subtract since the 0 becomes 10.    We write that in the tens place under the line

10 – 4 = 6

Since the hundreds place is already zero, we don’t have anything left to subtract.

So 112 – 49 = 63