Subtraction with Regrouping: 104 − 26

Subtraction with Regrouping Calculator
Minuend
Subtrahend

What is 104 − 26?

Answer

104 − 26 =
78

With regrouping across a zero: 2 borrows — there are no tens to borrow from, so 1 hundred becomes 10 tens, and 1 ten goes to the ones

104 − 26 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.
09+10
1(was 1, now 0)0(was 0, now 9)4 (was 4, now 14)
−26
78

Column by column: 104 − 26

  • Ones: 4 is less than 6 — borrow 1 hundred across the zero: hundreds 1 → 0, tens 0 → 9; 14 − 6 = 8 — write 8.
  • Tens: after borrowing, 9; 9 − 2 = 7 — write 7.
  • Hundreds: after borrowing, 0 — a leading zero is not written.

104 − 26 = 78

Second check: 104 − 78 = 26

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Column subtractions of 26

ExampleDifference
78 − 2652
80 − 2654
84 − 2658
89 − 2663
91 − 2665
93 − 2667
95 − 2669
97 − 2671
100 − 2674
102 − 2676
104 − 2678
109 − 2683
111 − 2685
115 − 2689
118 − 2692
120 − 2694
124 − 2698
131 − 26105
162 − 26136
198 − 26172

FAQ

What is 104 − 26?

104 − 26 = 78

How do you check that 104 − 26 = 78?

Add the difference and the subtrahend: 78 + 26 = 104. Getting the minuend back means the difference is right.

How many times do you borrow in 104 − 26?

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

Why does 0 become 9 when borrowing in 104 − 26?

The zero has nothing to lend, so it first borrows 1 from its left neighbour and becomes 10; then it lends 1 to the column on its right and keeps 9.

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