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

Similar examples to practise

See Also

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.