Let's subtract 37 from 65 to find the difference

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

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

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

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

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

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