Subtraction with Regrouping: 104 − 12

Subtraction with Regrouping Calculator
Minuend
Subtrahend

What is 104 − 12?

Answer

104 − 12 =
92

With regrouping: 1 borrow — from the hundreds

104 − 12 in a column. Above the columns: the values after borrowing — a crossed-out digit is replaced by the number above it; +10 marks a column that received a borrowed ten.
0+10
1(was 1, now 0)0 (was 0, now 10)4
−12
92

Column by column: 104 − 12

  • Ones: 4 − 2 = 2 — write 2.
  • Tens: 0 is less than 1 — borrow 1 hundred: hundreds 1 → 0; 10 − 1 = 9 — write 9.
  • Hundreds: after borrowing, 0 — a leading zero is not written.

104 − 12 = 92

Second check: 104 − 92 = 12

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See Also

FAQ

What is 104 − 12?

104 − 12 = 92

How do you check that 104 − 12 = 92?

Add the difference and the subtrahend: 92 + 12 = 104. Getting the minuend back means the difference is right.

How many times do you borrow in 104 − 12?

1 borrow: each time the top digit was smaller than the one below it, 1 was borrowed from the column on the left.