Subtraction with Regrouping: 105 − 34

Subtraction with Regrouping Calculator
Minuend
Subtrahend

What is 105 − 34?

Answer

105 − 34 =
71

With regrouping: 1 borrow — from the hundreds

105 − 34 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.
0+10
1(was 1, now 0)0 (was 0, now 10)5
−34
71

Column by column: 105 − 34

  • Ones: 5 − 4 = 1 — write 1.
  • Tens: 0 is less than 3 — borrow 1 hundred: hundreds 1 → 0; 10 − 3 = 7 — write 7.
  • Hundreds: after borrowing, 0 — a leading zero is not written.

105 − 34 = 71

Second check: 105 − 71 = 34

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See Also

FAQ

What is 105 − 34?

105 − 34 = 71

How do you check that 105 − 34 = 71?

Add the difference and the subtrahend: 71 + 34 = 105. Getting the minuend back means the difference is right.

How many times do you borrow in 105 − 34?

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