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Mathematics · Grades 2–3

Two-digit subtraction

Exchange one ten for ten ones when needed.

Make a worksheet

The key idea

Exchange one ten for ten ones when needed.

difference + subtrahend = minuend

Worked examples

27 − 14 = ?

13 + 14 = 27

13

89 − 14 = ?

75 + 14 = 89

75

Try it yourself

  1. 67 − 42 = ?

  2. 59 − 21 = ?

Check your understanding

Answers and marking notes
  1. 25

    25 + 42 = 67

  2. 38

    38 + 21 = 59

Further reading and review references

These are reference links, not copied exercises, institutional endorsement or proof of independent review.

Learning preview · teacher review required. Grade bands are approximate, not official curriculum alignment.