Regrouping in subtraction is taking value from one number and giving it to another number. Just as you carry digits to another number in long addition, you borrow digits from another number in long subtraction. In a column, if the top
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Subtraction With Regrouping
Subtraction by Regrouping. (Also called borrowing or trading) To subtract numbers with more than one digit: write down the larger number first and the smaller number directly below it.