Multi digit subtraction is similar to single digit subtraction, but you may need to borrow from a higher value digit, if necessary. 
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Example: Subtract 47 from 83. 1. Arrange the given numbers one above the other in columns of ones and tens. 2. Subtract the ones. 3 ones  7 ones =? Can we subtract a greater number from a smaller number? No. So, what is to be done now? Borrow 1 from the digit in the tens place, 8. Now, subtract the ones. 3. Subtract the tens. 7 tens  4 tens = 3 tens. 83  47 = 36 

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