How to Subtract Using the Column Method
      When you are subtracting two numbers using the column method, you subtract the number on the bottom of the column from the number above it in the column. When you subtract, you may end up in a situation where the number you are subtracting is larger than the number that you are subtracting from. In cases like these, you have to borrow (sometimes called regrouping). Below, you will find a method for subtraction without borrowing, and a method for subtraction with borrowing. 
              Subtraction Without Borrowing 
      -     1.  
 -          Make         sure         the         numbers         are         set         up         according         to         the         column         method.         
 -      2.  
 -          Start         with         the         numbers         in         the         column         furthest         to         the         right.         Subtract         the         bottom         number         from         the         top         number,         and         write         the         answer         underneath         the         line.         
 -      3.  
 -                   Move         to         the         next         column         to         the         left.         Subtract         the         bottom         number         from         the         top         number,         and         write         the         answer         underneath         the         line.         
 -      4.  
 -          Keep         doing         this         until         you         run         out         of         columns.         You’ve         found         the         answer!         If         there’s         a         place         that         seems         to         be         “missing”         a         number,         you         can         just         fill         it         with         a         .         
 
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                                                                                                                         When you end up in a situation where you have to subtract more than you have, you have to borrow from the column to the left. Subtracting more than you have means that the number at the top of the column is smaller than the number below it. If the number at the top of the column you borrow from is                                                                                                                                                                                                                                          , you have to jump another column to the left and borrow from the top number there. Then you can put a  above the , and a  above the column that needed to borrow to begin with. Here is a detailed explanation of how to do it: 
              Subtraction with Borrowing 
      -     1.  
 -          Make         sure         the         numbers         are         set         up         according         to         the         column         method.         
 -      2.  
 -          Start         like         you         learned         in         the         recipe         above.         When         the         top         number         in         the         column         is         smaller         than         the         bottom         number,         look         at         Item 5.         
 -      3.  
 -                   Borrow         a         ten         from         the         top         number         in         the         column         to         the         left.         Make         a         mark         on         the         number         you         borrowed         from,         which         is         now         one         less         than         before.         
 -      4.  
 -                   Put         the                  you         borrowed         on         top         of         the         column         that         needed         to         borrow.         
 -      5.  
 -                   Subtract         the         bottom         number         from         ,         and         then         add         the         number         between         them.         
 -      6.  
 -          Put         the         number         you         got         underneath         the         line.         
 -      7.  
 -          Move         one         column         to         the         left.         
 -      8.  
 -          Before         you         subtract         the         bottom         number         from         the         top         number         in         this         column,         remember         that         you         borrowed         one         from         the         top         number.         Then         you         can         subtract.         
 -      9.  
 -          If         you         end         up         in         a         situation         where         the         number         on         the         top         is         less         than         the         number         at         the         bottom         again,         you         have         to         repeat         Items 3         to 5.         
 
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