Subtraction With Borrowing Worksheets | Download Free Printables For Kids Below are a few examples for 2 digit borrowing subtraction worksheets. Example 1: How to subtract 28 from 38? 38 - 28 = ? Solution: Always begin subtracting from ones place. Firstly, in ones place, subtract 8 from 8. 8 - 8 = 0. In tens place, subtract 2 from 3. 3 - 2 = 1. Hence, 38 - 28 = 10. Example 2: How to subtract 89 from 98? 98 - 89 = ?