Subtraction with Regrouping: 144 − 39

Subtraction with Regrouping Calculator
Minuend
Subtrahend

What is 144 − 39?

Answer

144 − 39 =
105

With regrouping: 1 borrow — from the tens

144 − 39 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.
3+10
1 4(was 4, now 3)4 (was 4, now 14)
−39
105

Column by column: 144 − 39

  • Ones: 4 is less than 9 — borrow 1 ten: tens 4 → 3; 14 − 9 = 5 — write 5.
  • Tens: after borrowing, 3; 3 − 3 = 0 — write 0.
  • Hundreds: nothing to subtract — write 1.

144 − 39 = 105

Second check: 144 − 105 = 39

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See Also

FAQ

What is 144 − 39?

144 − 39 = 105

How do you check that 144 − 39 = 105?

Add the difference and the subtrahend: 105 + 39 = 144. Getting the minuend back means the difference is right.

How many times do you borrow in 144 − 39?

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