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P2 Subtraction with Borrowing: Ten Intermediate Items

P2 Subtraction with Borrowing: Ten Intermediate Items

  • 2026-11-11

P2 Subtraction with Borrowing: Ten Intermediate Items

Column form, three-digit numbers and two-step subtraction.

Direct answers Answers: 25, 34, 27, 15, 15, 36, 17, $8, 35, 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 (intermediate)

02 Questions (10 items)

  1. Foundation84 – 59 = ?
  2. Foundation70 – 36 = ?
  3. Foundation95 – 68 = ?
  4. IntermediateWork out 62 – 47 in column form.
  5. Intermediate41 – 26 = ?
  6. Intermediate100 – 64 = ?
  7. Challenge56 – 39 = ?
  8. ChallengeYou have $80 and buy a $45 book and a $27 pen. How much is left?
  9. Challenge92 – 38 – 19 = ?
  10. Error redoA student answered 37 for 74 – 47. Where is the mistake, and what is correct?

03 Answers and one-line notes

# Answer One-line note
1 25 14 minus 9 is 5, and 7 minus 5 is 2, so the answer is 25.
2 34 10 minus 6 is 4, and 6 minus 3 is 3, so the answer is 34.
3 27 15 minus 8 is 7, and 8 minus 6 is 2, so the answer is 27.
4 15 12 minus 7 is 5, and 5 minus 4 is 1, so the answer is 15.
5 15 11 minus 6 is 5, and 3 minus 2 is 1, so the answer is 15.
6 36 The tens are 0 too, so borrow from the hundreds to make ten tens, then lend one to the ones.
7 17 16 minus 9 is 7, and 4 minus 3 is 1, so the answer is 17.
8 $8 First 80 minus 45 is 35, then 35 minus 27 is 8, so $8 is left.
9 35 92 minus 38 is 54, then 54 minus 19 is 35.
10 The tens were not reduced after borrowing; the correct answer is 27 14 minus 7 is 7, and 7 becomes 6 after borrowing, so 6 minus 4 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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