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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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

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.

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