How to explain subtract a two-digit number from a three-digit number in written addition & subtraction to your child: Example question
30 October 2026
When children first see a three-digit number and a two-digit number in a subtraction, it can look tricky. Breaking it down into clear steps helps your child see the pattern and understand what to do next time.
Example question
Subtract 47 from 153.
Step 1: Write the numbers in columns. 1 5 3 - 4 7
Step 2: Start with the ones column.
3 minus 7 is not possible because 3 is less than 7.
Step 3: Borrow 1 ten from the tens column.
The 5 in the tens column becomes 4.
Add 10 to the ones column, so now it is 13.
Step 4: Subtract the ones.
13 minus 7 equals 6.
Step 5: Subtract the tens.
4 minus 4 equals 0.
Step 6: Subtract the hundreds.
1 minus 0 equals 1.
Answer:
153 minus 47 equals 106.
| Step | Calculation | Result |
|---|---|---|
| Ones | 13 - 7 | 6 |
| Tens | 4 - 4 | 0 |
| Hundreds | 1 - 0 | 1 |
Key insight: After working through this example, your child will recognise when to borrow and how to set out numbers in columns. The next step is to practise more questions just like this, building confidence with written addition and subtraction.
