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Taking away 2-digit numbers, first without regrouping and then with it, usually comes in grade 2, and 3-digit numbers within 1,000 in grades 2 and 3. Larger numbers in columns come in grade 4. These are conventions, not rules: start where the child is sure.

Regrouping, or borrowing

Start with the ones. In 52 − 27 the top digit, 2, is smaller than 7, so take one ten from the tens: cross out the 5 and write 4 above it, and the 2 becomes 12. Then 12 − 7 = 5 and 4 − 2 = 2, so the answer is 25. When the next column holds a 0, go one more column to the left. To check, add the answer to the number taken away: 25 + 27 = 52.

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