First we start with simple subtraction; in simple subtraction we will subtract smaller digits from larger digits so the subtraction is not complex enough. Let us take some examples to understand subtraction than we will see subtraction with regrouping-

Example: We take 954 – 733, we subtract from right to left so,

1. First subtract 3 from 4, we get 1.

2. Now subtract 3 from 5, we get 2.

3. Now subtract 7 from 9, we get 2.

So our result is 221.

Now we will see subtraction using regrouping or borrowing-

Regrouping is the process of borrowing a value from a previous digit by another digit, let us take some examples to understand regrouping-

Example: Let us take 765 – 692, in this we begin subtraction from right to left as in simple subtraction-

1) First we subtract 2 from 5; the result we get is 3.

2) Now we will subtract 9 from 6 but as we can see 9 is larger than 6, so in this case digit 6 will borrow 1 from previous digit 7 and now 6 will become 16 so now we will subtract 9 from 16 and result is 7.

3) As 6 borrowed from 7, so 7 will now become 6, so we will subtract 6 – 6 and result is 0.

4) So our final result will be 73.

This is the process of 3 digit subtraction with regrouping.