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    Subtraction with Regrouping: 132 − 54

    Subtraction with Regrouping Calculator
    Minuend
    Subtrahend

    What is 132 − 54?

    Answer

    132 − 54 =
    78

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

    132 − 54 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.
    012+10
    1(was 1, now 0)3(was 3, now 12)2 (was 2, now 12)
    −54
    78

    Column by column: 132 − 54

    • Ones: 2 is less than 4 — borrow 1 ten: tens 3 → 2; 12 − 4 = 8 — write 8.
    • Tens: after borrowing, 2; 2 is less than 5 — borrow 1 hundred: hundreds 1 → 0; 12 − 5 = 7 — write 7.
    • Hundreds: after borrowing, 0 — a leading zero is not written.

    132 − 54 = 78

    Second check: 132 − 78 = 54

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    132 − 54 = 78 - Subtraction with Regrouping. 132 − 54 = 78. Subtraction with regrouping step by step: 2 borrows, every digit of the difference and an addition check.
    https://calculat.io/en/number/long-subtraction/132--54/generated.jpgCopy

    Column subtractions of 54

    ExampleDifference
    108 − 5454
    112 − 5458
    117 − 5463
    119 − 5465
    121 − 5467
    123 − 5469
    125 − 5471
    128 − 5474
    130 − 5476
    132 − 5478
    137 − 5483
    139 − 5485
    143 − 5489
    146 − 5492
    148 − 5494
    152 − 5498
    159 − 54105
    190 − 54136
    200 − 54146
    226 − 54172
    Recalculate with different values ↑

    FAQ

    What is 132 − 54?

    132 − 54 = 78

    How do you check that 132 − 54 = 78?

    Add the difference and the subtrahend: 78 + 54 = 132. Getting the minuend back means the difference is right.

    How many times do you borrow in 132 − 54?

    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