This document explains how to perform subtraction when the tens place in the minuend is less than the tens place in the subtrahend. It demonstrates adjusting from the hundreds place to the tens place by taking 100 from 400 and adding it to 30, making 130. Then the standard subtraction steps are shown: subtracting the units, adjusting hundreds to tens, subtracting tens, and finally subtracting hundreds. It notes that once confident with this method, a standard written subtraction method can be used.

1. Subtraction Of Whole Numbers Using An
Expanded Method
(the last step towards using a standard written
method for subtraction)
Part 2 of 5: Subtraction with adjustment from the hundreds.
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2. Subtraction Of Whole Numbers Using An
Expanded Method
(the last step towards using a standard written
method for subtraction)
Part 2 of 5: Subtraction with adjustment from the hundreds.
It is important that you have already viewed and understood part 1
before you go any further.
For more maths help & free games related to this,
visit: www.makemymathsbetter.com

3. When subtracting, the tens in the bigger number is sometimes smaller than the tens in
the smaller number, e.g. 436 – 285
400
_
30
6
200
80
5

4. When subtracting, the tens in the bigger number is sometimes smaller than the tens in
the smaller number, e.g. 436 – 285
When this happens, an adjustment is made from the hundreds to the tens.
400
_
30
6
200
80
5

5. When subtracting, the tens in the bigger number is sometimes smaller than the tens in
the smaller number, e.g. 436 – 285
When this happens, an adjustment is made from the hundreds to the tens.
A hundred is effectively taken from the hundreds column.
300
400
_
30
6
200
80
5

6. When subtracting, the tens in the bigger number is sometimes smaller than the tens in
the smaller number, e.g. 436 – 285
When this happens, an adjustment is made from the hundreds to the tens.
A hundred is effectively taken from the hundreds column.
And added to the tens column.
300
400
_
130
6
200
80
5

7. When subtracting, the tens in the bigger number is sometimes smaller than the tens in
the smaller number, e.g. 436 – 285
When this happens, an adjustment is made from the hundreds to the tens.
A hundred is effectively taken from the hundreds column.
And added to the tens column.
300
400
_
130
6
200
80
5
1
The units should then be
subtracted.

8. When subtracting, the tens in the bigger number is sometimes smaller than the tens in
the smaller number, e.g. 436 – 285
When this happens, an adjustment is made from the hundreds to the tens.
A hundred is effectively taken from the hundreds column.
And added to the tens column.
300
400
_
130
6
200
80
5
50
1
Followed by
the tens

9. When subtracting, the tens in the bigger number is sometimes smaller than the tens in
the smaller number, e.g. 436 – 285
When this happens, an adjustment is made from the hundreds to the tens.
A hundred is effectively taken from the hundreds column.
And added to the tens column.
Then the
hundreds
300
400
_
130
6
200
80
5
100
50
1

10. When subtracting, the tens in the bigger number is sometimes smaller than the tens in
the smaller number, e.g. 436 – 285
When this happens, an adjustment is made from the hundreds to the tens.
A hundred is effectively taken from the hundreds column.
And added to the tens column.
300
400
_
130
6
200
80
5
100 + 50 +
1
=
151
Finally, add the numbers
together to find the total

11. When subtracting, the tens in the bigger number is sometimes smaller than the tens in
the smaller number, e.g. 436 – 285
When this happens, an adjustment is made from the hundreds to the tens.
A hundred is effectively taken from the hundreds column.
And added to the tens column.
300
400
_
130
6
200
80
5
100 + 50 +
1
=
151
When this can be performed confidently, it can be simplified to a standard written
method:
4 3 6
_
2 8 5

12. When subtracting, the tens in the bigger number is sometimes smaller than the tens in
the smaller number, e.g. 436 – 285
When this happens, an adjustment is made from the hundreds to the tens.
A hundred is effectively taken from the hundreds column.
And added to the tens column.
300
400
_
130
6
200
80
5
100 + 50 +
1
=
151
When this can be performed confidently, it can be simplified to a standard written
method:
4 3 6
_
2 8 5
1
Start with the units

13. When subtracting, the tens in the bigger number is sometimes smaller than the tens in
the smaller number, e.g. 436 – 285
When this happens, an adjustment is made from the hundreds to the tens.
A hundred is effectively taken from the hundreds column.
And added to the tens column.
300
400
_
130
6
200
80
5
100 + 50 +
1
=
151
When this can be performed confidently, it can be simplified to a standard written
method:
4 3 6
_
2 8 5
1
Start with the units

14. When subtracting, the tens in the bigger number is sometimes smaller than the tens in
the smaller number, e.g. 436 – 285
When this happens, an adjustment is made from the hundreds to the tens.
A hundred is effectively taken from the hundreds column.
And added to the tens column.
300
400
_
130
6
200
80
5
100 + 50 +
1
=
151
When this can be performed confidently, it can be simplified to a standard written
method:
4 3 6
_
2 8 5
1
Then make an adjustment
from the hundreds

15. When subtracting, the tens in the bigger number is sometimes smaller than the tens in
the smaller number, e.g. 436 – 285
When this happens, an adjustment is made from the hundreds to the tens.
A hundred is effectively taken from the hundreds column.
And added to the tens column.
300
400
_
130
6
200
80
5
100 + 50 +
1
=
151
When this can be performed confidently, it can be simplified to a standard written
method:
3
4 3 6
_
2 8 5
1
Then make an adjustment
from the hundreds

16. When subtracting, the tens in the bigger number is sometimes smaller than the tens in
the smaller number, e.g. 436 – 285
When this happens, an adjustment is made from the hundreds to the tens.
A hundred is effectively taken from the hundreds column.
And added to the tens column.
300
400
_
130
6
200
80
5
100 + 50 +
1
=
151
When this can be performed confidently, it can be simplified to a standard written
method:
3
4 3 6
_
2 8 5
1
Then make an adjustment
from the hundreds to the tens

17. When subtracting, the tens in the bigger number is sometimes smaller than the tens in
the smaller number, e.g. 436 – 285
When this happens, an adjustment is made from the hundreds to the tens.
A hundred is effectively taken from the hundreds column.
And added to the tens column.
300
400
_
130
6
200
80
5
100 + 50 +
1
=
151
When this can be performed confidently, it can be simplified to a standard written
method:
3
13
4 3 6
_
2 8 5
1
Then make an adjustment
from the hundreds to the tens

18. When subtracting, the tens in the bigger number is sometimes smaller than the tens in
the smaller number, e.g. 436 – 285
When this happens, an adjustment is made from the hundreds to the tens.
A hundred is effectively taken from the hundreds column.
And added to the tens column.
300
400
_
130
6
200
80
5
100 + 50 +
1
=
151
When this can be performed confidently, it can be simplified to a standard written
method:
3
13
4 3 6
_
2 8 5
5 1
Then, subtract the tens

19. When subtracting, the tens in the bigger number is sometimes smaller than the tens in
the smaller number, e.g. 436 – 285
When this happens, an adjustment is made from the hundreds to the tens.
A hundred is effectively taken from the hundreds column.
And added to the tens column.
300
400
_
130
6
200
80
5
100 + 50 +
1
=
151
When this can be performed confidently, it can be simplified to a standard written
method:
3
13
4 3 6
_
2 8 5
5 1
Then, subtract the tens

20. When subtracting, the tens in the bigger number is sometimes smaller than the tens in
the smaller number, e.g. 436 – 285
When this happens, an adjustment is made from the hundreds to the tens.
A hundred is effectively taken from the hundreds column.
And added to the tens column.
300
400
_
130
6
200
80
5
100 + 50 +
1
=
151
When this can be performed confidently, it can be simplified to a standard written
method:
3
13
4 3 6
_
2 8 5
1 5 1
And, finally subtract the
hundreds

21. When subtracting, the tens in the bigger number is sometimes smaller than the tens in
the smaller number, e.g. 436 – 285
When this happens, an adjustment is made from the hundreds to the tens.
A hundred is effectively taken from the hundreds column.
And added to the tens column.
300
400
_
130
6
200
80
5
100 + 50 +
1
=
151
When this can be performed confidently, it can be simplified to a standard written
method:
3
13
4 3 6
_
2 8 5
1 5 1
And, finally subtract the
hundreds

22. That’s it for now......
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