Subtraction with Regrouping: 120 − 28

Subtraction with Regrouping Calculator

What is 120 − 28?

Answer

120 − 28 =

92

With regrouping: 2 borrows — from the tens and the hundreds

120 − 28 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	11	+10
		1(was 1, now 0)	2(was 2, now 11)	0 (was 0, now 10)
	−		2	8
			9	2

Column by column: 120 − 28

Ones: 0 is less than 8 — borrow 1 ten: tens 2 → 1; 10 − 8 = 2 — write 2.
Tens: after borrowing, 1; 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.

120 − 28 = 92

Second check: 120 − 92 = 28

Similar examples to practise

Related Calculations

92 + 28 = 120 - Addition with Regrouping

See Also

Addition with Regrouping Calculator - Column addition step by step, with every carry
Long Division Calculator - Step-by-step long division with detailed explanation
Long Multiplication Calculator - Column multiplication with partial products, step by step
Subtracting Fractions Calculator - Subtract fractions, mixed numbers and whole numbers step by step

Recalculate with different values ↑

Column subtractions of 28

Example	Difference
95 − 28	67
97 − 28	69
99 − 28	71
100 − 28	72
102 − 28	74
104 − 28	76
106 − 28	78
111 − 28	83
113 − 28	85
117 − 28	89
120 − 28	92
122 − 28	94
126 − 28	98
133 − 28	105
164 − 28	136
200 − 28	172
231 − 28	203
267 − 28	239
296 − 28	268
300 − 28	272

FAQ

What is 120 − 28?

120 − 28 = 92

How do you check that 120 − 28 = 92?

Add the difference and the subtrahend: 92 + 28 = 120. Getting the minuend back means the difference is right.

How many times do you borrow in 120 − 28?

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

See Also