# Arithmetic - Subtraction Lessons And Calculators For First Grade, Second Grade, Third Grade, and Fourth Grade

## SECOND GRADE EXAMPLE: SUBTRACT TWO NUMBERS

## Problem: Subtract a negative integer from a positive one.

` +60`

- 49

—————

` 60`

- 49

—————

##

We must borrow to continue solving this problem.

Subtract number in line 2 column 1

from line 1 column 1 including carry.

Column difference is (10 - 9) = 1.

Borrowed from column 2.

Move difference to answer line.

` |5|10`

60

- 49

—————

1

##

We must borrow to continue solving this problem.

Subtract number in line 2 column 2

from line 1 column 2 including carry.

Column difference is (5 - 4) = 1.

Move difference to answer line.

` |5|10`

60

- 49

—————

11

## Problem Answer.

` 60`

- 49

—————

+11