1. Subtraction Of Whole Numbers Using An
Expanded Method
(the last step towards using a standard written
method for subtraction)
Part 5 of 5: How to deal with zeros when subtracting.
For more maths help & free games related to this,
visit: www.makemymathsbetter.com

2. Subtraction Of Whole Numbers Using An
Expanded Method
(the last step towards using a standard written
method for subtraction)
Part 5 of 5: How to deal with zeros when subtracting.
It is important that you have already viewed and understood parts 1, 2, 3
& 4 before you go any further.
For more maths help & free games related to this,
visit: www.makemymathsbetter.com

3. How to deal with zeros when subtracting, for example 700 – 286
700
_
0
0
200
80
6

4. How to deal with zeros when subtracting, for example 700 – 286
First, an adjustment is made from the hundreds
600
700
_
0
0
200
80
6

5. How to deal with zeros when subtracting, for example 700 – 286
First, an adjustment is made from the hundreds to the tens.
600
700
_
100
0
0
200
80
6

6. How to deal with zeros when subtracting, for example 700 – 286
First, an adjustment is made from the hundreds to the tens.
Then, from the tens
600
700
_
90
100
0
0
200
80
6

7. How to deal with zeros when subtracting, for example 700 – 286
First, an adjustment is made from the hundreds to the tens.
Then, from the tens to the units
600
700
_
90
100 10
0
0
200
80
6

8. How to deal with zeros when subtracting, for example 700 – 286
First, an adjustment is made from the hundreds to the tens.
Then, from the tens to the units
600
700
_
90
100 10
0
0
200
80
6
4
The units can then
be subtracted.

9. How to deal with zeros when subtracting, for example 700 – 286
First, an adjustment is made from the hundreds to the tens.
Then, from the tens to the units
600
700
_
90
100 10
0
0
200
80
6
10
4
Followed by the
tens.

10. How to deal with zeros when subtracting, for example 700 – 286
First, an adjustment is made from the hundreds to the tens.
Then, from the tens to the units
600
700
_
90
100 10
0
0
200
80
6
400
10
4
And finally the
hundreds.

11. How to deal with zeros when subtracting, for example 700 – 286
First, an adjustment is made from the hundreds to the tens.
Then, from the tens to the units
600
700
_
90
100 10
0
0
200
80
To complete the sum,
add up the 3 answers to
give a final total.
6
400 + 10 + 4
=
414

12. How to deal with zeros when subtracting, for example 700 – 286
First, an adjustment is made from the hundreds to the tens.
Then, from the tens to the units
600
700
_
90
100 10
0
0
200
80
To complete the sum,
add up the 3 answers to
give a final total.
6
400 + 10 + 4
=
414
When this can be performed confidently, it can be simplified to a standard
written method:

13. How to deal with zeros when subtracting, for example 700 – 286
First, an adjustment is made from the hundreds to the tens.
Then, from the tens to the units
600
700
_
90
100 10
0
0
200
80
To complete the sum,
add up the 3 answers to
give a final total.
6
400 + 10 + 4
=
414
When this can be performed confidently, it can be simplified to a standard
written method:
7 0 0
_
2 8 6

14. How to deal with zeros when subtracting, for example 700 – 286
First, an adjustment is made from the hundreds to the tens.
Then, from the tens to the units
600
700
_
90
100 10
0
0
200
80
To complete the sum,
add up the 3 answers to
give a final total.
6
400 + 10 + 4
=
414
When this can be performed confidently, it can be simplified to a standard
written method:
6
7 0 0
_
2 8 6
Firstly, an
adjustment is made
from the hundreds

15. How to deal with zeros when subtracting, for example 700 – 286
First, an adjustment is made from the hundreds to the tens.
Then, from the tens to the units
600
700
_
90
100 10
0
0
200
80
To complete the sum,
add up the 3 answers to
give a final total.
6
400 + 10 + 4
=
414
When this can be performed confidently, it can be simplified to a standard
written method:
6
10
7 0 0
_
2 8 6
Firstly, an
adjustment is made
from the hundreds
to the tens

16. How to deal with zeros when subtracting, for example 700 – 286
First, an adjustment is made from the hundreds to the tens.
Then, from the tens to the units
600
700
_
90
100 10
0
0
200
80
To complete the sum,
add up the 3 answers to
give a final total.
6
400 + 10 + 4
=
414
When this can be performed confidently, it can be simplified to a standard
written method:
9
6
10
7 0 0
_
2 8 6
Firstly, an
adjustment is made
from the hundreds
to the tens. Then
from the tens

17. How to deal with zeros when subtracting, for example 700 – 286
First, an adjustment is made from the hundreds to the tens.
Then, from the tens to the units
600
700
_
90
100 10
0
0
200
80
To complete the sum,
add up the 3 answers to
give a final total.
6
400 + 10 + 4
=
414
When this can be performed confidently, it can be simplified to a standard
written method:
9
6
10 10
7 0 0
_
2 8 6
Firstly, an
adjustment is made
from the hundreds
to the tens. Then
from the tens to the
units.

18. How to deal with zeros when subtracting, for example 700 – 286
First, an adjustment is made from the hundreds to the tens.
Then, from the tens to the units
600
700
_
90
100 10
0
0
200
80
To complete the sum,
add up the 3 answers to
give a final total.
6
400 + 10 + 4
=
414
When this can be performed confidently, it can be simplified to a standard
written method:
9
6
10 10
7 0 0
_
2 8 6
4
The units can then
be subtracted,

19. How to deal with zeros when subtracting, for example 700 – 286
First, an adjustment is made from the hundreds to the tens.
Then, from the tens to the units
600
700
_
90
100 10
0
0
200
80
To complete the sum,
add up the 3 answers to
give a final total.
6
400 + 10 + 4
=
414
When this can be performed confidently, it can be simplified to a standard
written method:
9
6
10 10
7 0 0
_
2 8 6
1 4
The units can then
be subtracted,
followed by the tens

20. How to deal with zeros when subtracting, for example 700 – 286
First, an adjustment is made from the hundreds to the tens.
Then, from the tens to the units
600
700
_
90
100 10
0
0
200
80
To complete the sum,
add up the 3 answers to
give a final total.
6
400 + 10 + 4
=
414
When this can be performed confidently, it can be simplified to a standard
written method:
9
6
10 10
7 0 0
_
2 8 6
4 1 4
The units can then
be subtracted,
followed by the tens
and finally the
hundreds.

21. The same technique is used when there is just a zero in the tens column, for
example 803 – 236

22. The same technique is used when there is just a zero in the tens column, for
example 803 – 236
800
_
0
3
200
30
6

23. The same technique is used when there is just a zero in the tens column, for
example 803 – 236
First, an adjustment is made from the hundreds
700
800
_
0
3
200
30
6

24. The same technique is used when there is just a zero in the tens column, for
example 803 – 236
First, an adjustment is made from the hundreds to the tens.
700
800
_
100
0
3
200
30
6

25. The same technique is used when there is just a zero in the tens column, for
example 803 – 236
First, an adjustment is made from the hundreds to the tens.
Then, from the tens
700
800
_
90
100
0
3
200
30
6

26. The same technique is used when there is just a zero in the tens column, for
example 803 – 236
First, an adjustment is made from the hundreds to the tens.
Then, from the tens to the units
700
800
_
90
100 13
0
3
200
30
6

27. The same technique is used when there is just a zero in the tens column, for
example 803 – 236
First, an adjustment is made from the hundreds to the tens.
Then, from the tens to the units
700
800
_
90
100 13
0
3
200
30
6
7
The units can then
be subtracted.

28. The same technique is used when there is just a zero in the tens column, for
example 803 – 236
First, an adjustment is made from the hundreds to the tens.
Then, from the tens to the units
700
800
_
90
100 13
0
3
200
30
6
60
7
Followed by the
tens.

29. The same technique is used when there is just a zero in the tens column, for
example 803 – 236
First, an adjustment is made from the hundreds to the tens.
Then, from the tens to the units
700
800
_
90
100 13
0
3
200
30
6
500
60
7
And finally the
hundreds.

30. The same technique is used when there is just a zero in the tens column, for
example 803 – 236
First, an adjustment is made from the hundreds to the tens.
Then, from the tens to the units
700
800
_
90
100 13
0
3
200
30
To complete the sum,
add up the 3 answers to
give a final total.
6
500 + 60 + 7
=
567

31. The same technique is used when there is just a zero in the tens column, for
example 803 – 236
First, an adjustment is made from the hundreds to the tens.
Then, from the tens to the units
700
800
_
90
100 13
0
3
200
30
To complete the sum,
add up the 3 answers to
give a final total.
6
500 + 60 + 7
=
567
When this can be performed confidently, it can be simplified to a standard
written method:

32. The same technique is used when there is just a zero in the tens column, for
example 803 – 236
First, an adjustment is made from the hundreds to the tens.
Then, from the tens to the units
700
800
_
90
100 13
0
3
200
30
To complete the sum,
add up the 3 answers to
give a final total.
6
500 + 60 + 7
=
567
When this can be performed confidently, it can be simplified to a standard
written method:
8 0 3
_
2 3 6

33. The same technique is used when there is just a zero in the tens column, for
example 803 – 236
First, an adjustment is made from the hundreds to the tens.
Then, from the tens to the units
700
800
_
90
100 13
0
3
200
30
To complete the sum,
add up the 3 answers to
give a final total.
6
500 + 60 + 7
=
567
When this can be performed confidently, it can be simplified to a standard
written method:
7
8 0 3
_
2 3 6
Firstly, an
adjustment is made
from the hundreds

34. The same technique is used when there is just a zero in the tens column, for
example 803 – 236
First, an adjustment is made from the hundreds to the tens.
Then, from the tens to the units
700
800
_
90
100 13
0
3
200
30
To complete the sum,
add up the 3 answers to
give a final total.
6
500 + 60 + 7
=
567
When this can be performed confidently, it can be simplified to a standard
written method:
7
10
8 0 3
_
2 3 6
Firstly, an
adjustment is made
from the hundreds
to the tens

35. The same technique is used when there is just a zero in the tens column, for
example 803 – 236
First, an adjustment is made from the hundreds to the tens.
Then, from the tens to the units
700
800
_
90
100 13
0
3
200
30
To complete the sum,
add up the 3 answers to
give a final total.
6
500 + 60 + 7
=
567
When this can be performed confidently, it can be simplified to a standard
written method:
9
7
10
8 0 3
_
2 3 6
Firstly, an
adjustment is made
from the hundreds
to the tens. Then
from the tens

36. The same technique is used when there is just a zero in the tens column, for
example 803 – 236
First, an adjustment is made from the hundreds to the tens.
Then, from the tens to the units
700
800
_
90
100 13
0
3
200
30
To complete the sum,
add up the 3 answers to
give a final total.
6
500 + 60 + 7
=
567
When this can be performed confidently, it can be simplified to a standard
written method:
9
7
10 13
8 0 3
_
2 3 6
Firstly, an
adjustment is made
from the hundreds
to the tens. Then
from the tens to the
units

37. The same technique is used when there is just a zero in the tens column, for
example 803 – 236
First, an adjustment is made from the hundreds to the tens.
Then, from the tens to the units
700
800
_
90
100 13
0
3
200
30
To complete the sum,
add up the 3 answers to
give a final total.
6
500 + 60 + 7
=
567
When this can be performed confidently, it can be simplified to a standard
written method:
9
7
10 13
8 0 3
_
2 3 6
7
The units can then
be subtracted,

38. The same technique is used when there is just a zero in the tens column, for
example 803 – 236
First, an adjustment is made from the hundreds to the tens.
Then, from the tens to the units
700
800
_
90
100 13
0
3
200
30
To complete the sum,
add up the 3 answers to
give a final total.
6
500 + 60 + 7
=
567
When this can be performed confidently, it can be simplified to a standard
written method:
9
7
10 13
8 0 3
_
2 3 6
6 7
The units can then
be subtracted,
followed by the tens

39. The same technique is used when there is just a zero in the tens column, for
example 803 – 236
First, an adjustment is made from the hundreds to the tens.
Then, from the tens to the units
700
800
_
90
100 13
0
3
200
30
To complete the sum,
add up the 3 answers to
give a final total.
6
500 + 60 + 7
=
567
When this can be performed confidently, it can be simplified to a standard
written method:
9
7
10 13
8 0 3
_
2 3 6
5 6 7
The units can then
be subtracted,
followed by the tens
and finally the
hundreds.

40. Again, a similar technique is used when there is just a zero in the units column,
for example 570 – 124

41. Again, a similar technique is used when there is just a zero in the units column,
for example 570 – 124
500
_
70
0
100
20
4

42. Again, a similar technique is used when there is just a zero in the units column,
for example 570 – 124
First, an adjustment is made from the tens
500
_
60
70
0
100
20
4

43. Again, a similar technique is used when there is just a zero in the units column,
for example 570 – 124
First, an adjustment is made from the tens to the units
500
_
60
70
10
0
100
20
4

44. Again, a similar technique is used when there is just a zero in the units column,
for example 570 – 124
First, an adjustment is made from the tens to the units
500
_
60
70
10
0
100
20
4
6
The units can then
be subtracted.

45. Again, a similar technique is used when there is just a zero in the units column,
for example 570 – 124
First, an adjustment is made from the tens to the units
500
_
60
70
10
0
100
20
4
40
6
The units can then
be subtracted.
Followed by the
tens

46. Again, a similar technique is used when there is just a zero in the units column,
for example 570 – 124
First, an adjustment is made from the tens to the units
500
_
60
70
10
0
100
20
4
400
40
6
The units can then
be subtracted.
Followed by the
tens and then the
hundreds.

47. Again, a similar technique is used when there is just a zero in the units column,
for example 570 – 124
First, an adjustment is made from the tens to the units
500
_
60
70
10
0
100
20
4
400 + 40 + 6
To complete the sum,
add up the 3 answers to
give a final total.
=
446

48. Again, a similar technique is used when there is just a zero in the units column,
for example 570 – 124
First, an adjustment is made from the tens to the units
500
_
60
70
10
0
100
20
4
400 + 40 + 6
To complete the sum,
add up the 3 answers to
give a final total.
=
446
When this can be performed confidently, it can be simplified to a standard
written method:

49. Again, a similar technique is used when there is just a zero in the units column,
for example 570 – 124
First, an adjustment is made from the tens to the units
500
_
60
70
10
0
100
20
4
400 + 40 + 6
To complete the sum,
add up the 3 answers to
give a final total.
=
446
When this can be performed confidently, it can be simplified to a standard
written method:
5 7 0
_
1 2 4

50. Again, a similar technique is used when there is just a zero in the units column,
for example 570 – 124
First, an adjustment is made from the tens to the units
500
_
60
70
10
0
100
20
4
400 + 40 + 6
To complete the sum,
add up the 3 answers to
give a final total.
=
446
When this can be performed confidently, it can be simplified to a standard
written method:
6
5 7 0
_
1 2 4
Firstly, an
adjustment is made
from the tens

51. Again, a similar technique is used when there is just a zero in the units column,
for example 570 – 124
First, an adjustment is made from the tens to the units
500
_
60
70
10
0
100
20
4
400 + 40 + 6
To complete the sum,
add up the 3 answers to
give a final total.
=
446
When this can be performed confidently, it can be simplified to a standard
written method:
6 10
5 7 0
_
1 2 4
Firstly, an
adjustment is made
from the tens to the
units

52. Again, a similar technique is used when there is just a zero in the units column,
for example 570 – 124
First, an adjustment is made from the tens to the units
500
_
60
70
10
0
100
20
4
400 + 40 + 6
To complete the sum,
add up the 3 answers to
give a final total.
=
446
When this can be performed confidently, it can be simplified to a standard
written method:
6 10
5 7 0
_
1 2 4
6
The units can then
be subtracted,

53. Again, a similar technique is used when there is just a zero in the units column,
for example 570 – 124
First, an adjustment is made from the tens to the units
500
_
60
70
10
0
100
20
4
400 + 40 + 6
To complete the sum,
add up the 3 answers to
give a final total.
=
446
When this can be performed confidently, it can be simplified to a standard
written method:
6 10
5 7 0
_
1 2 4
4 6
The units can then
be subtracted,
followed by the tens

54. Again, a similar technique is used when there is just a zero in the units column,
for example 570 – 124
First, an adjustment is made from the tens to the units
500
_
60
70
10
0
100
20
4
400 + 40 + 6
To complete the sum,
add up the 3 answers to
give a final total.
=
446
When this can be performed confidently, it can be simplified to a standard
written method:
6 10
5 7 0
_
1 2 4
4 4 6
The units can then
be subtracted,
followed by the tens
and finally the
hundreds

55. That’s it for now......
For more help with your maths, try
my book:
mastering multiplication tables
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