3

Mathematics
Quarter 1 – Module 15(b):
Subtracting Mentally 2
to 3–Digit Numbers
Mathematics – Grade 3
Alternative Delivery Mode
Quarter 1 – Module 15(b): Subtracting Mentally 2 to 3-Digit Numbers
First Edition, 2020

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Mathematics
Quarter 1 – Module 15(b):
Subtracting Mentally 2
to 3–Digit Numbers
Introductory Message

For the facilitator:

Welcome to the Grade 3 Mathematics Alternative Delivery Mode (ADM)
Module on Subtracting Mentally 2 to 3– Digit Numbers!
This module was collaboratively designed, developed and reviewed by
educators both from public and private institutions to assist you, the teacher or
facilitator in helping the learners meet the standards set by the K to 12
Curriculum while overcoming their personal, social, and economic constraints
in schooling.
This learning resource hopes to engage the learners into guided and
independent learning activities at their own pace and time. Furthermore, this
also aims to help learners acquire the needed 21st century skills while taking
into consideration their needs and circumstances.
As a facilitator, you are expected to orient the learners on how to use this
module. You also need to keep track of the learners' progress while allowing
them to manage their own learning. Furthermore, you are expected to encourage
and assist the learners as they do the tasks included in the module.

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For the learner:
Welcome to the Grade 3 Mathematics Alternative Delivery Mode (ADM)
Module on Subtracting Mentally 2 to 3 – Digit Numbers!
This module was designed to provide you with fun and meaningful
opportunities for guided and independent learning at your own pace and time. It
was made easy for you to process the contents of the learning resource while
being an active learner.
This module has the following parts and corresponding icons:

What I Need to Know

This will give you an idea of the
skills or competencies you are
expected to learn in the module.

What I Know
This part includes an activity that
aims to check what you already
know about the lesson to take. If
you get all the answers correct
(100%), you may decide to skip this
module.

What’s In This is a brief drill or review to help

you link the current lesson with the
previous one.

What’s New
In this portion, the new lesson will
be introduced to you in various
ways such as a story, a song, a
poem, a problem opener, an activity
or a situation.

What is It This section provides a brief

discussion of the lesson. This aims
to help you discover and understand

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 new concepts and skills.

What’s More This comprises activities for

independent practice to solidify your
understanding and skills of the
topic. You may check the answers
to the exercises using the Answer
Key at the end of the module.

What I Have Learned This includes questions or blank

sentence/paragraph to be filled in to
process what you learned from the
lesson.

What I Can Do This section provides an activity

which will help you transfer your
new knowledge or skill into real life
situations or concerns.

Assessment This is a task which aims to evaluate

your level of mastery in achieving
the learning competency.

Additional Activities In this portion, another activity will

be given to you to enrich your
knowledge or skill of the lesson
learned.

Answer Key This contains answers to all

activities in the module.

At the end of this module you will also find:

References This is a list of all sources used in

developing this module.

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The following are some reminders in using this module:
1. Use the module with care. Do not put unnecessary mark/s on any part of
the module. Use a separate sheet of paper in answering the exercises.
2. Don’t forget to answer What I Know before moving on to the other
activities included in the module.
3. Read the instruction carefully before doing each task.
4. Observe honesty and integrity in doing the tasks and checking your
answers.
5. Finish the task at hand before proceeding to the next.
6. Return this module to your teacher/facilitator once you are through with
it.
If you encounter any difficulty in answering the tasks in this module, do
not hesitate to consult your teacher or facilitator. Always bear in mind that
you are not alone.
We hope that through this material, you will experience meaningful
learning and gain deep understanding of the relevant competencies. You can
do it.

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 What I Need to Know

This module was designed and written with you in mind. It is here to help
you comprehend whole numbers, and perform mental math. The scope of this
module permits it to be used in many different learning situations. The language
used recognizes your diverse vocabulary backgrounds. The lessons are arranged
to follow the standard sequence of the course but the order in which you read
them can be changed to correspond with the Mathematics Grade 3 learning
materials you are using.

After going through this module, you are expected to:

1. Subtract mentally 2 to 3– digit numbers with multiples of hundreds
without and with regrouping

Enjoy your journey. Good luck!

 What I Know

Subtract the following mentally. You are not allowed to use pen and
paper for your solution. Write the final answer directly.

1. 300 – 88 = ?

2. 500 – 135 = ?

3. 62 – 19 = ?

4. 800 – 500 = ?

5. 753 – 100 = ?

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 Subtracts mentally 2 to 3 – Digit
Lesson Numbers with Multiples of
Hundreds

This math lesson will introduce simple strategies that you can use to
mentally subtract 2 to 3-digit numbers with multiples of hundreds with ease.
The exercises provided in this module will help you practice these strategies.

What’s In

In your previous lesson you learned to subtract 1 to 2-digit numbers

mentally. That lesson is very important to master so that it would be easier for
you to subtract 2 to 3-digit numbers mentally. The strategy used in the previous
lesson will still be used in this lesson. Only that this time, we will be dealing
with larger numbers.
Let us practice what you learned previously.

Activity 1
Subtract mentally the numbers below.

12 30 88 28 83
- 7 - 10 - 50 - 15 - 57

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 What’s New

Activity 2
Can you help Anne and Pedro solve their task? Answer the problem
mentally.
A. Anne bought shoes and bags which cost a total of 300 pesos. She paid 500
pesos. How much change should she expect to receive?
B. Pedro sells eggs for a living. His egg tray can hold 36 eggs. How many more
eggs are needed to fill a tray that already has 18 eggs?

What is It

There are instances in real life where mental computation comes in

handy. You will face experiences that need you to add or subtract without using
a pen and paper. The strategies that will be introduced in this module can be
used to subtract mentally, and with constant practice, you will learn to do
mental computation with ease.

Strategy 1. Subtract by digit. This works well when we subtract without

regrouping. This method is also called the basic rule of subtraction. Simply
align the digits under the column of ones, tens, hundreds and thousands then
subtract digit by digit.

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Example: 678 – 123 = ?
Solution: 678
123
555

Strategy 2. Add Up to the Subtrahend. This works well when we subtract

with regrouping.

Example 1: 84 – 37 = ?
Solution:
Think of what to add up to 37 to reach 84.

To get the difference of 84 and 37, slowly add your way up to reach 84
starting from the subtrahend, which in this particular example is 37.
(a) 37 + 3 =  40 (40 is the closest tens after 37)
(b) 40 + 40 =  80 (80 is the closest tens before 84)
(c ) 80 + 4 = 84

First, add 3 to reach 40, and then add 40 to reach 80. Then finally add 4 to
reach 84.

3 + 40 + 4 = 47

The numbers you added up to reach 84 is actually the difference of 84

and 37 which is 47. Therefore, 84 – 37 = 47.

Example 2: 600 – 260 = ?

Solution: Think of what to add up to the subtrahend to reach the minuend.

+40 +300 add up to the next hundreds after 260

260 300 600 add up in hundreds to reach 600

40 + 300 = 340 total of the numbers being added up

Answer: 600 – 260 = 340
Strategy 3. Subtract by hundreds and tens.
This strategy works well when subtracting numbers involving 3-digit
numbers in hundreds.

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Case 1. The subtrahend is a multiple of hundreds

Example: 876 – 300 = ?

Solution:
Step 1. Express the given numbers in hundreds and tens.
(800 + 76) – (300)
Step 2. Subtract the hundreds.
a.) 800 – 300 + 76
b.) 500 + 76
c.) 576
Answer: 876 – 300 = 576

Case 2. The minuend is a multiple of hundreds

Example: 600 – 176 = ?

Solution:
Step 1. Express in hundreds and tens.
600 – (100 + 76)
Step 2. Subtract the hundreds then tens.
a.) 600 – 100 – 76

b.) 500 – 76 = 400 + 100 – 76 = 400 + 24 = 424

Answer: 600 – 76 = 424

What’s More

Activity 3

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 Subtract mentally by applying the following strategy.
I. Subtract by Digit
a. b. c.
700 983 45
- 200 - 700 - 21

II. Add up to the Subtrahend

a. 81 − 55 = _______ b. 61 − 38 = _______ c. 500 − 296 = _____

III. Subtract by Hundreds and Tens

a. 400 – 280 = ______
b. 700 – 37 = ______
c. 918 – 300 = ______

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 What I Have Learned

In subtracting 2 to 3-digit numbers without regrouping mentally:

Subtract by digit. This works well when we subtract without regrouping.
This method is also called the basic rule of subtraction. Simply align the digits
under the column of ones, tens, hundreds and thousands then subtract digit by
digit.

When subtracting 2 to 3-digit numbers with regrouping mentally:

Add up to the subtrahend.
 Add up to the subtrahend to reach the nearest hundreds or tens and keep
on adding up by hundreds or tens until reaching the minuend.

 Get the total of the numbers being added up.

 The numbers you added up to reach the minuend is actually the

difference.

Subtract by hundreds and tens.

 Express the given numbers in hundreds and tens.

 Subtract the hundreds then tens.

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 What I Can Do

Mentally subtract the following subtraction problems then write the

strategy being used.

A) 700 – 530 = ________ Strategy: ___________________

B) 96 – 43 = __________ Strategy: ___________________

C) 85– 27 = ___________ Strategy: ___________________

D) 300 – 96 = _________ Strategy: ___________________

E) 100 – 76 = __________ Strategy: ___________________

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 Assessment

Find the difference using mental computation.

1. 300 – 88 =

2. 350 – 95 =

3. 62 – 19 =

4. 100 – 55 =

5. 700 – 516 =

6. 200 – 120 =

7. 500 – 270 =

8. 65 – 45 =

9. You have 70 marbles. You gave away 28 marbles to your friends. How many
marbles do you have left?

10. You need to save 250 pesos to buy your mother a birthday present. You
already have 120 pesos. How much more do you need to save?

Additional Activities

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 Pair numbers from Column A to Column B that will give a difference of
15.
List the pair of numbers in your notebook.

29 15 20

35 14

33 18

47 33

48 32

Answer Key

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Additional Activity
Assessment What I Can Do
29-14=15 A. 270
1. a. 212 B. 53
35-20=15 2. 255 C. 58
D. 224
33-18=15 3. 43 E. 24
Note: Strategy used depends on the
4. 45
47-32=15 learner’s preference
5. 184
48-33=15 6. 80
7. 230
8. 20
9. 42 marbles
10. 130 pesos

What’s More What's In What I Know

1. 212
Activity 3 Activity 1 2. 365
3. 43
I. a. 500 1. 5 4. 300
b. 283 2. 20 5. 600
c. 24 3. 38
4. 13
II. a. 26 5. 26
b. 23
c. 204
What's New
III. a. 120 Activity 2
b. 663
c. 618
A. 200

B. 18

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References

Mathematics 3, Unang Edisyon. (2014). Pasig City: DepEd- BLR.

Gray, S. (n.d.). www.shelleygrayteaching.com. Retrieved December 6, 2019,
from https://shelleygrayteaching.com/mental-math-subtraction-strategies/
homeschoolmath.net. (n.d.). Retrieved December 5, 2019, from
www.homeschoolmath.net:
https://www.homeschoolmath.net/teaching/a/subtract_mentally_2_digit.p
hp
https://urbrainy.com/get/1300/subtract-by-adjusting-5076. (n.d.). Retrieved
December 5, 2019, from www.urbrainy.com: https://urbrainy.com/
Tagle-Ditablan, J., Bacarro, J. T., Castro, N. T., & Perez, R. M. (2018).
Realistic Math, 2nd Edition. Quezon City: Sibs, Publishing House, Inc.

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