SUBTRACTION.
Subtraction is the operation by which we take a lesser number from a greater, and find their difference. It is exactly opposite to addition, and is performed by learners in a like manner, beginning at the greater, and reckoning downwards the units of the lesser. The greater is call ed the minuend, and the lesser the subtra hend. If any figure of the subtrahend he greater than the corresponding figure of the minuend, we add ten to that of the minuend, and, having found and marked the difference, we add one to the next, place of the subtrahend. This is called borrowing ten. The reason will appear, if we consider that, when two numbers are equally increased by adding the same to both, their difference will not be alter ed. When we proceed as directed above, we add ten to the minuend, and we like wise add one to the higher place of the subtrahend, which is equal to ten of the lower place.
Rule.—Subtract units from units, tens from tens, and so on. If any figure of the subtrahend be greater than the cor responding one of the minuend, borrow ten.
Examples.
Minuend . . . 173694 738641 Subtrahend . 21453379235 Remainder .. 152241 359406 To prove subtraction, add the subtra hend and remainder together ; if their sum be equal to the minuend, the account is right. Or subtract the remainder from the minuend. If the difference be equal to the subtrahend, the account is right.
Rule for Compound Subtraction. Place like denominations under like, and bor row, when necessary, according to the value of the higher place.
Examples.
L. s. d. cwt. gr. lb.
146.. 3 .. 3 12 .. 3 .. 19 58.. 7 .. 6 4 .. 3 .. 24 37 .. 15 .. 9 7 .. 3 .. 23 Examples for Practice.