Page 29 - BUSINESS MATHEMATICS MODULE 1 (WHOLE)_revised 10.20.2020

Shortcut to Subtraction Course Guide
73 (Borrow 1 from 7 and 3 becomes 13;7, in turn, is lessened by
− 48 1 and, thus, becomes 6. Do the "borrowing" process
25 mentally.)
Subtract the following:
642 Minuend M1_L1
− 376 Subtrahend
? Difference
Solution:
6 4 2
− 3 7 6
2 6 7 (Answer)

Checking Subtraction M1_L2
Any kind of computation, especially business computations, requires accuracy. Just
like in addition, we can check whether our subtraction is correct. In subtraction, accuracy can
be checked by adding the subtrahend and the difference; the sum should equal the minuend.
Minuend 9
Subtrahend − 3
Difference 6 sum is 9
Example 1. Check the accuracy of the following.

8, 5 4 2
− 3, 6 7 1
4, 8 7 1

Solution: Add the difference (4,871) to the subtrahend (3,671). The sum should equal to
minuend (8,542).

8, 5 4 2 Minuend 4, 8 7 1 Difference
− 3, 6 7 1 Subtrahend + 3, 6 7 1 Subtrahend
4, 8 7 1 Difference 8, 5 4 2 Minuend
Example 2. Check the accuracy of the bank's subtraction on Aurora Dela Peña's account.

Total Deposit ₱ 560.50 (Minuend)
Withdrawals 147.00 (Subtrahend)
Balance 413.50 (Difference)

Solution: Add the subtrahend (₱147.00) to the difference (₱413.50). The sum is ₱560.50,
which equals the minuend.

LESSON 2: FUNDAMENTAL OPERATIONS 2.7 | P a g e