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P2 Subtraction with Borrowing: Ten Basic Items

P2 Subtraction with Borrowing: Ten Basic Items

  • 2026-11-11

P2 Subtraction with Borrowing: Ten Basic Items

Two-digit subtraction where one ten is borrowed when the ones are too small.

Direct answers Answers: 25, 25, 26, 36, 44, 28, 34, $22, 47 sweets, 27.

01 Paper details (check answers afterwards)

Item Detail
Questions 10
Suggested time 20
Difficulty mix Foundation 3 · Intermediate 3 · Challenge 3 · Error redo 1
Chapter Chapter: P2 Two-digit Subtraction with Borrowing
Level P2 (basic)

02 Questions (10 items)

  1. Foundation52 – 27 = ?
  2. Foundation43 – 18 = ?
  3. Foundation61 – 35 = ?
  4. IntermediateWork out 74 – 38 in column form.
  5. Intermediate90 – 46 = ?
  6. Intermediate85 – 57 = ?
  7. Challenge63 – 29 = ?
  8. ChallengeA book costs $28 and you pay with $50. How much change?
  9. ChallengeThere are 72 sweets and 25 are eaten. How many are left?
  10. Error redoA student answered 37 for 53 – 26. What did he forget, and what is correct?

03 Answers and one-line notes

# Answer One-line note
1 25 12 minus 7 is 5, and 4 minus 2 is 2, so the answer is 25.
2 25 13 minus 8 is 5, and 3 minus 1 is 2, so the answer is 25.
3 26 11 minus 5 is 6, and 5 minus 3 is 2, so the answer is 26.
4 36 Borrow one ten so 14 minus 8 is 6, then 6 minus 3 is 3.
5 44 The 0 borrows a ten, so 10 minus 6 is 4, then 8 minus 4 is 4.
6 28 15 minus 7 is 8, and 7 minus 5 is 2, so the answer is 28.
7 34 13 minus 9 is 4, and 5 minus 2 is 3 because one ten was borrowed.
8 $22 50 minus 28: 10 minus 8 is 2, and 4 minus 2 is 2, so the change is $22.
9 47 sweets 72 minus 25: 12 minus 5 is 7, and 6 minus 2 is 4, so 47 sweets remain.
10 He forgot to reduce the tens by one; the correct answer is 27 13 minus 6 is 7, and after borrowing the tens go 5 to 4, so 4 minus 2 gives 2.

04 What to do after marking

  • After marking, redo only the wrong items and write down which step went wrong (formula, unit, or misread number).
  • Repeat the same item two days later; move to the next paper only when both attempts are correct.
  • Parents only need the answer and note columns; there is no need to explain every item.

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