Subtraction With Borrowing Worksheets | Download Free ... Always begin subtracting from ones place. 3 digit subtraction worksheets with borrowing are helpful for the children to practice regularly. Firstly, borrow 10 from hundreds place to tens place. Then, borrow 10 from the tens place to the ones place. Now, begin the subtraction. In ones place, subtract 7 from 12. 12 - 7 = 5.