Subtraction with Regrouping: 159 − 67

Subtraction with Regrouping Calculator
Minuend
Subtrahend

What is 159 − 67?

Answer

159 − 67 =
92

With regrouping: 1 borrow — from the hundreds

159 − 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)5 (was 5, now 15)9
−67
92

Column by column: 159 − 67

  • Ones: 9 − 7 = 2 — write 2.
  • Tens: 5 is less than 6 — borrow 1 hundred: hundreds 1 → 0; 15 − 6 = 9 — write 9.
  • Hundreds: after borrowing, 0 — a leading zero is not written.

159 − 67 = 92

Second check: 159 − 92 = 67

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See Also

FAQ

What is 159 − 67?

159 − 67 = 92

How do you check that 159 − 67 = 92?

Add the difference and the subtrahend: 92 + 67 = 159. Getting the minuend back means the difference is right.

How many times do you borrow in 159 − 67?

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