I put together this guide sheet to help my son work out his sums. This sheet shows how to do subtractions using the ‘borrowing’ method.
4 minus 9 is not possible so you must borrow from the units of ten. Borrow from the 4 in the units of ten. Cross out the 4 because it will become 3 and add the borrowed 10 above the 4 in the units of one. This will make it 14. So the new sum will be 14 minus 9.
Complete the sum working from the units of one to the units of ten.
14 minus 9 followed by 3 minus 2.
You can download this guide sheet HERE.