Functional Skills Maths: Subtraction (Level 2)

Subtract 2-digit numbers and find change

Column Subtraction

  • Write the larger number on top.
  • Subtract the ones column first, then the tens.
  • Example: 75 − 32. Ones: 5−2=3. Tens: 7−3=4. Answer: 43.

Borrowing (Exchanging)

  • If the top digit is smaller than the bottom, borrow from the tens.
  • Take 1 ten from the tens column (it becomes a 10 in the ones).
  • Example: 73 − 28. Ones: borrow — 13−8=5. Tens: 6−2=4. Answer: 45.

Finding Change

  • Change = amount you paid − total cost.
  • Count up from the cost to the amount paid.
  • Example: Pay £10, cost £6.50. £6.50 → £7 = 50p. £7 → £10 = £3. Change = £3.50.

Worked Examples

Example 1: 73 − 28

  1. Ones: 3 is less than 8. Borrow 1 ten. 13 − 8 = 5.
  2. Tens: 7 − 1 (borrowed) = 6. Then 6 − 2 = 4.
  3. Answer: 73 − 28 = 45

Example 2: Change from £10 after spending £6.50

  1. Count up from £6.50 to £7.00 = 50p.
  2. Count up from £7.00 to £10.00 = £3.00.
  3. Total change: 50p + £3.00 = £3.50

Practice Questions

  • 85 − 37 = ?
    Hint: Ones: borrow — 15−7=8. Tens: 7−3=4. Wait, 8−1=7. Answer: 48.
    Answer: 48
  • 62 − 25 = ?
    Hint: Ones: borrow — 12−5=7. Tens: 5−2=3. Answer: 37.
    Answer: 37
  • Change from £5.00 after spending £3.20?
    Hint: Count up: £3.20 → £3 = 80p. Then £4 → £5 = £1. Total: £1.80.
    Answer: £1.80
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