Example of subtracting using the column method:

Calculate 524 - 82

Similar to addition using the column method, start with the units column.

4 - 2 = 2

So, 2 is placed in the units column of the answer.

Then move left onto the tens column. The top number is less than the bottom number so we will need to “borrow” a \textcolor{blue}{1} from the number in the hundreds column. In this case, the 5 in the hundreds column becomes a \textcolor{orange}{4} and the \textcolor{blue}{1} is given to the tens column to make \textcolor{blue}{1}2.

Now we can continue as the top number is greater than the bottom number.

\textcolor{blue}{1}2 - 8 = 4

So, 4 goes in the tens column.

For the hundreds column we now have a \textcolor{orange}{4} instead of a 5. There isn’t a number in the hundreds column for the bottom number, so the calculation becomes:

\textcolor{orange}{4} - 0 = 4

So,

524 - 82 = 442