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    Subtraction with Regrouping: 104 − 39

    Subtraction with Regrouping Calculator
    Minuend
    Subtrahend

    What is 104 − 39?

    Answer

    104 − 39 =
    65

    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 − 39 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)
    −39
    65

    Column by column: 104 − 39

    • Ones: 4 is less than 9 — borrow 1 hundred across the zero: hundreds 1 → 0, tens 0 → 9; 14 − 9 = 5 — write 5.
    • Tens: after borrowing, 9; 9 − 3 = 6 — write 6.
    • Hundreds: after borrowing, 0 — a leading zero is not written.

    104 − 39 = 65

    Second check: 104 − 65 = 39

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    https://calculat.io/en/number/long-subtraction/104--39Copy
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    104 − 39 = 65 - Subtraction with Regrouping. 104 − 39 = 65. 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--39/generated.jpgCopy

    Column subtractions of 39

    ExampleDifference
    78 − 3939
    80 − 3941
    84 − 3945
    86 − 3947
    91 − 3952
    93 − 3954
    97 − 3958
    102 − 3963
    104 − 3965
    106 − 3967
    108 − 3969
    110 − 3971
    113 − 3974
    115 − 3976
    117 − 3978
    122 − 3983
    124 − 3985
    128 − 3989
    131 − 3992
    133 − 3994
    Recalculate with different values ↑

    FAQ

    What is 104 − 39?

    104 − 39 = 65

    How do you check that 104 − 39 = 65?

    Add the difference and the subtrahend: 65 + 39 = 104. Getting the minuend back means the difference is right.

    How many times do you borrow in 104 − 39?

    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 − 39?

    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