In this Section:In this section, we review the operation of vertical subtraction with whole numbers. We use this operation when we need to subtract multi-digit whole numbers. Vertical subtraction breaks the subtraction of larger numbers up into a series of smaller manageable steps. We begin by aligning our numbers by place value with the minuend on the top and the subtrahend on the bottom. We then subtract in the ones’ place followed by the tens, followed by the hundreds…etc. We will also review the borrowing procedure. This occurs when we are subtracting in a column and the top number is smaller than the bottom number.