Subtraction with Regrouping: 14,813 − 2,468

• Ones: 3 is less than 8 — borrow 1 ten: tens 1 → 0; 13 − 8 = 5 — write 5.
• Tens: after borrowing, 0; 0 is less than 6 — borrow 1 hundred: hundreds 8 → 7; 10 − 6 = 4 — write 4.
• Hundreds: after borrowing, 7; 7 − 4 = 3 — write 3.
• Thousands: 4 − 2 = 2 — write 2.
• Ten thousands: nothing to subtract — write 1.

14,813 − 2,468 = 12,345

Second check: 14,813 − 12,345 = 2,468

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