Subtraction with Regrouping: 132 − 54

Subtraction with Regrouping Calculator

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.
		0	12	+10
		1(was 1, now 0)	3(was 3, now 12)	2 (was 2, now 12)
	−		5	4
			7	8

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

Similar examples to practise

Related Calculations

78 + 54 = 132 - 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 54

Example	Difference
108 − 54	54
112 − 54	58
117 − 54	63
119 − 54	65
121 − 54	67
123 − 54	69
125 − 54	71
128 − 54	74
130 − 54	76
132 − 54	78
137 − 54	83
139 − 54	85
143 − 54	89
146 − 54	92
148 − 54	94
152 − 54	98
159 − 54	105
190 − 54	136
200 − 54	146
226 − 54	172

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