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    Subtraction with Regrouping: 104 − 28

    Subtraction with Regrouping Calculator
    Minuend
    Subtrahend

    What is 104 − 28?

    Answer

    104 − 28 =
    76

    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 − 28 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)
    −28
    76

    Column by column: 104 − 28

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

    104 − 28 = 76

    Second check: 104 − 76 = 28

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    https://calculat.io/en/number/long-subtraction/104--28Copy
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    104 − 28 = 76 - Subtraction with Regrouping. 104 − 28 = 76. Subtraction with regrouping step by step: 2 borrows across a zero, every digit of the difference and an addition check.
    https://calculat.io/en/number/long-subtraction/104--28/generated.jpgCopy

    Column subtractions of 28

    ExampleDifference
    80 − 2852
    82 − 2854
    86 − 2858
    91 − 2863
    93 − 2865
    95 − 2867
    97 − 2869
    99 − 2871
    100 − 2872
    102 − 2874
    104 − 2876
    106 − 2878
    111 − 2883
    113 − 2885
    117 − 2889
    120 − 2892
    122 − 2894
    126 − 2898
    133 − 28105
    164 − 28136
    Recalculate with different values ↑

    FAQ

    What is 104 − 28?

    104 − 28 = 76

    How do you check that 104 − 28 = 76?

    Add the difference and the subtrahend: 76 + 28 = 104. Getting the minuend back means the difference is right.

    How many times do you borrow in 104 − 28?

    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 − 28?

    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.

    See Also