Hence when we subtract 1 from 0 we need to borrow 1 from the next higher order digit to reduce the digit by 1 and the remainder left here is also 1. How to do Regrouping in Subtraction. Subtraction Worksheets Without Borrowing Math Subtraction Worksheets Math Subtraction Math Fact Worksheets For example suppose you want to subtract 386 94. How to borrow subtraction . Subtraction by Regrouping Also called borrowing or trading To subtract numbers with more than one digit. 35 - 2 would not need borrowingregrouping. Put the answer at the bottom of each column. We move 1 ten next to the 4 to make 14 units. Borrowing as in the example above can be confusing in subtraction calculations. See the continued steps below. Add 10 to the top number in the column you were working in. Now we can subtract the units. Then they can use special strategies such as base-10 blocks so students can understand how to carry-over on subtraction. Repeated borrowing may occur in a sub...