Subtraction is the process of finding the difference betwe
en numbers. When the top digit is smaller than the bottom digit, students must borrow from the next place value.
Example:
80 − 57 = 23
Step-by-step:
- Ones place: 7 cannot subtract 0, so we borrow
- Tens place reduces by 1, and ones becomes 10
- 10 − 7 = 3
- Tens place after borrowing: 7 − 5, requires no borrowing.
Final answer: 23

This process is called borrowing or regrouping in subtraction.