By deriving the Boolean expression for the full subtractor from above truth table, we get the expression that tells that a full subtractor can be implemented with half subtractors with OR gate as shown in figure below.
By comparing the adder and subtractor circuits and truth tables, we can observe that the output D in the full subtractor is exactly same as the output S of the full adder. And the only difference is that input variable A is complemented in the full subtractor.
Therefore, it is possible to convert the full adder circuit into full subtractor by simply complementing the input A before it is applied to the gates to produce the final borrow bit output Bo.