### Subtraction

Subtraction. with borrowing ?. SUBTRACTION WITH BORROWING Start with the right-hand column as usual. 63 - 27 When you try to take the 7 away from the 3, you can't. If you have 3 pence and a friend wants you to lend her 7 pence, you can't. TU 63 - 27 Look at the number 63.

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