Give a seven-year-old 37 – 9 in a column and you will often see them write 32. They look at the ones, see 7 and 9, and subtract the smaller from the bigger without a second thought. This 2nd grade subtraction with borrowing worksheet is built to catch that habit early. Fifteen problems of vertical subtraction, labeled a to o, each take a one-digit number from a two-digit number. In every one, the top ones digit is too small, so your child has to trade a ten for ten ones before subtracting. Problems such as 30 – 8 and 70 – 6 start with zero ones. Three friends wave from the corner. A second page gives the answer key.