Subtraction with Regrouping: 106 − 39

Subtraction with Regrouping Calculator
Minuend
Subtrahend

What is 106 − 39?

Answer

106 − 39 =
67

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

106 − 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)6 (was 6, now 16)
−39
67

Column by column: 106 − 39

  • Ones: 6 is less than 9 — borrow 1 hundred across the zero: hundreds 1 → 0, tens 0 → 9; 16 − 9 = 7 — write 7.
  • Tens: after borrowing, 9; 9 − 3 = 6 — write 6.
  • Hundreds: after borrowing, 0 — a leading zero is not written.

106 − 39 = 67

Second check: 106 − 67 = 39

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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

FAQ

What is 106 − 39?

106 − 39 = 67

How do you check that 106 − 39 = 67?

Add the difference and the subtrahend: 67 + 39 = 106. Getting the minuend back means the difference is right.

How many times do you borrow in 106 − 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 106 − 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.

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