One Atta Time Flash Cards Distance Learning Create New Sheet Customize Problems Select a Worksheet > Version 1 Version 2 Version 3 Version 4 Version 5 Version 6 Version 7 Version 8 Version 9 Version 10 Grab 'em All Subtraction (Vertical) Subtract numbers written in columns by lining up ones, tens, and hundreds correctly.Use borrowing (regrouping) when the top digit is smaller than the bottom digit in a place value.