Solve Vertical Subtraction: 132 minus 35 Step-by-Step

$\begin{aligned} &132 \\ -& \\ &~~35 \\ &\underline{\phantom{776}} & \\ \end{aligned}$

To solve this problem, we'll follow these steps:

• Step 1: Align the numbers by their place values. The number 132 is written above 35, ensuring the units, tens, and hundreds columns are properly placed.
• Step 2: Start from the rightmost column, which is the units column:
• Subtract the units digit: $2 - 5$ requires borrowing since 2 is smaller than 5. Borrowing from the tens column converts 2 into 12.
• After borrowing, subtract: $12 - 5 = 7$.
• Step 3: Move to the tens column:
• After borrowing one "ten" to the units place, the tens column in the minuend is now $2 - 1 = 1$ (since the tens digit went from 3 to 2 after borrowing).
• Subtract: $2 - 3 = -1$, recognizing the necessity to borrow from the hundreds.
• Borrow 1 hundred, adding it to the tens to make: $12 - 3 = 9$.
• Step 4: Finally, subtract the hundreds column:
• With borrowing adjustment: $0 - 0$ remains unchanged because we lent one hundred to the tens place.
• This happens because we effectively do $1 - 1 = 0$ after resolving borrowing in tens and units.

Therefore, after performing all borrowing and subtractions,

The solution to $132 - 35$ is $97$.