Method:
 Start subtracting from the ones place.
 If the subtrahend is lesser than minuend then we borrow 1 from tens place.
 If the subtrahend is lesser than minuend in tens place then we borrow 1 from hundreds place.
 If the subtrahend is lesser than minuend in hundreds place then we borrow 1 from thousands place.
Subtraction without regrouping:
Example 1:
Question  Step 1  Step 2  Step 3  Step 4 





 Start from ones place 5 minus 5 is 0.
 In the tens place, 3 minus 2 is 1.
 In the hundreds place 4 minus 1 is 3.
 In thousands place, 9 minus 5 is 4.
Answer: 4310
Example 2:
 Start from ones place 8 minus 6 is 2.
 In the tens place, 9 minus 9 is 0.
 In the hundreds place 9 minus 8 is 1.
 In thousands place, 4 minus 2 is 2.
Answer: 2102
Subtraction with regrouping:
Example:
 Start from ones place 7 minus 2 is 5.
 In the tens place 3 is less than 8, so 1 is borrowed from 0 which has borrowed 1 from 3. So the result in tens place is 13 minus 8 which is 5.
 In the hundreds place 0 becomes 9, the result is 3.
 In thousands place, 3 becomes 2 and the result is 1.
Answer: 1355
Directions: Subtract the following.
