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Subtraction strategies
Lesson 8 of 12

Column subtraction with exchange

Objective. Subtract three-digit numbers using exchange between columns.

The key idea

When the top digit is too small, exchange one from the column to its left: one ten becomes ten ones, one hundred becomes ten tens.

Worked example

Work out 402 − 137.

-6027114201288375462137
Number line from -60 to 462 with a jump of 137 backwards from 402
  1. 1Ones: 2 − 7 is not possible. Exchange from the tens, but tens are 0, so exchange 1 hundred into 10 tens first.
  2. 2Now 3 hundreds, 10 tens, 2 ones. Exchange 1 ten: 3 hundreds, 9 tens, 12 ones.
  3. 312 − 7 = 5, 9 − 3 = 6, 3 − 1 = 2.

Answer: 265

Practice

Each question comes with a picture and a listen button. Try it first, then reveal the answer.

Common mistake. Subtracting the smaller digit from the larger one in each column regardless of which is on top.

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