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When we cannot subtract (top digit < bottom digit), we "borrow" from the next column. Example: 523 - 187. Ones: 3<7, borrow from tens. 13-7=6. Tens: (5-1)-8=4<8, borrow from hundreds. 14-8=6. Hundreds: (5-1)-1=3. Answer: 336. Borrowing = regrouping. Check: 336+187=523 โ Always verify subtraction by addition!