In this activity, we will be subtracting sums of money using column subtraction with borrowing.

Example

Subtract the following:

£ 9.86 - £ 8.90

Answer

We set out a subtraction in columns, lining up the decimal points carefully.

We do the calculation in the usual way, remembering to borrow if necessary.

Note:  Remember, we can't take 9 away from 8, so we have to 'borrow' from the next column.  The 8 (80) becomes 18 (180)

Remember, there might be more than one way to write a correct answer when you calculate with money.

£0.96 = 96 pence 

Let's have a go at some questions now.