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    Subtraction with Regrouping: 138 − 67

    Subtraction with Regrouping Calculator
    Minuend
    Subtrahend

    What is 138 − 67?

    Answer

    138 − 67 =
    71

    With regrouping: 1 borrow — from the hundreds

    138 − 67 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)3 (was 3, now 13)8
    −67
    71

    Column by column: 138 − 67

    • Ones: 8 − 7 = 1 — write 1.
    • Tens: 3 is less than 6 — borrow 1 hundred: hundreds 1 → 0; 13 − 6 = 7 — write 7.
    • Hundreds: after borrowing, 0 — a leading zero is not written.

    138 − 67 = 71

    Second check: 138 − 71 = 67

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    138 − 67 = 71 - Subtraction with Regrouping. 138 − 67 = 71. Subtraction with regrouping step by step: 1 borrow, every digit of the difference and an addition check.
    https://calculat.io/en/number/long-subtraction/138--67/generated.jpgCopy