Let's review what you've learned about regrouping (borrowing).

Subtracti­on is very easy even if you need to subtract greater (larger) numbers. It is important to remember that if the value of the digits on the top of the place value are lesser (smaller) numbers than the value of the digits on the bottom, we need to regroup from the next highest place value. We will give the digit at the top a two-digit value. Now you can subtract. You can scratch off the numbers you regroup from. Don't forget to rewrite them. It will be easier for you to keep track of the new problems in each place value. After that, it will be easy to solve the subtraction problems even if you have three-digit numbers.

Look at the column subtraction problems below:

Are greater numbers on top? Where are the lesser numbers? What is the answer when you subtract 289 from 562?

What is the answer when you subtract 549 from 634?