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Now, let us take one simple example with three digit numbers.
Example:

Step 1
Write the problem in the columns.

Step 2
First, subtract the ones

Subtract the bottom ones place digit from the top ones place digit (7 – 9).
Here, we need to regrouping the number to make the top value larger.
Regroup 1 tens into 10 ones, so that the 7 becomes 17.

17 ones – 9 ones = 8 ones.
The 8 is placed below the line in the ones place column.
Next, subtract the tens.

The top tens place value becomes 1 after digit subtraction regrouping one tens from it.
Regroup 1 hundreds into 10 tens.
10 tens + 1 tens = 11 tens,

11 tens – 5 tens = 6 tens.

Then, subtract the hundreds

The top hundreds place value becomes 4 after digit subtraction regrouping one tens from it.

4 hundreds – 3 hundreds = 1 hundreds
You will get the answer of 168 with this math tutoring three digit math subtraction with regrouping.
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