Serial Subtractor using jk flip flop

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Joined Dec 1, 2019
This is state table for serial adder using JK flip flop and shift register. I understood that in this state table the next state is carry out, and the output value is the sum of the present state(carry in) and x and y. (I wonder if I got it right now...If it's wrong, please let me know what's right :) )

After that, I tried to implement subtraction as well. But I'm confused whether next state is borrow or present state is borrow. serial_subtraction_state_table_mine.jpg
Did I write it right? Please help me...