Subtraction with Regrouping: 115 − 23

Subtraction with Regrouping Calculator
Minuend
Subtrahend

What is 115 − 23?

Answer

115 − 23 =
92

With regrouping: 1 borrow — from the hundreds

115 − 23 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)1 (was 1, now 11)5
−23
92

Column by column: 115 − 23

  • Ones: 5 − 3 = 2 — write 2.
  • Tens: 1 is less than 2 — borrow 1 hundred: hundreds 1 → 0; 11 − 2 = 9 — write 9.
  • Hundreds: after borrowing, 0 — a leading zero is not written.

115 − 23 = 92

Second check: 115 − 92 = 23

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See Also

FAQ

What is 115 − 23?

115 − 23 = 92

How do you check that 115 − 23 = 92?

Add the difference and the subtrahend: 92 + 23 = 115. Getting the minuend back means the difference is right.

How many times do you borrow in 115 − 23?

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