Subtraction with Regrouping: 145 − 67

Subtraction with Regrouping Calculator
Minuend
Subtrahend

What is 145 − 67?

Answer

145 − 67 =
78

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

145 − 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.
013+10
1(was 1, now 0)4(was 4, now 13)5 (was 5, now 15)
−67
78

Column by column: 145 − 67

  • Ones: 5 is less than 7 — borrow 1 ten: tens 4 → 3; 15 − 7 = 8 — write 8.
  • Tens: after borrowing, 3; 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.

145 − 67 = 78

Second check: 145 − 78 = 67

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See Also

FAQ

What is 145 − 67?

145 − 67 = 78

How do you check that 145 − 67 = 78?

Add the difference and the subtrahend: 78 + 67 = 145. Getting the minuend back means the difference is right.

How many times do you borrow in 145 − 67?

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