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Let's subtract 37 from 65 to find the difference

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With multiple digits we are best to arrange the numbers in columns with the ones digits lining up.

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Now we can start subtracting with the ones digits. But we have a small challenge because we're trying to subtract 7 from 5.

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We can do a little trick called a borrow, and take a ten from the 60. The 60 becomes 50 and our 5 becomes 15

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Now we can subtract 7 from 15, and we have 8 in the ones digit.

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Moving up to the tens column, we are now subtracting 3 from 5 because we borrowed the 10 in the previous step, so we have 2 in the tens column

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So 65 minus 37 is equal to 28. We can continue this pattern of borrowing and subtracting for any size of number.