Subtraction with Regrouping: 123 − 45

Subtraction with Regrouping Calculator
Minuend
Subtrahend

What is 123 − 45?

Answer

123 − 45 =
78

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

123 − 45 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.
011+10
1(was 1, now 0)2(was 2, now 11)3 (was 3, now 13)
−45
78

Column by column: 123 − 45

  • Ones: 3 is less than 5 — borrow 1 ten: tens 2 → 1; 13 − 5 = 8 — write 8.
  • Tens: after borrowing, 1; 1 is less than 4 — borrow 1 hundred: hundreds 1 → 0; 11 − 4 = 7 — write 7.
  • Hundreds: after borrowing, 0 — a leading zero is not written.

123 − 45 = 78

Second check: 123 − 78 = 45

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See Also

FAQ

What is 123 − 45?

123 − 45 = 78

How do you check that 123 − 45 = 78?

Add the difference and the subtrahend: 78 + 45 = 123. Getting the minuend back means the difference is right.

How many times do you borrow in 123 − 45?

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