Subtraction with Regrouping: 267 − 28

Subtraction with Regrouping Calculator
Minuend
Subtrahend

What is 267 − 28?

Answer

267 − 28 =
239

With regrouping: 1 borrow — from the tens

267 − 28 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.
5+10
2 6(was 6, now 5)7 (was 7, now 17)
−28
239

Column by column: 267 − 28

  • Ones: 7 is less than 8 — borrow 1 ten: tens 6 → 5; 17 − 8 = 9 — write 9.
  • Tens: after borrowing, 5; 5 − 2 = 3 — write 3.
  • Hundreds: nothing to subtract — write 2.

267 − 28 = 239

Second check: 267 − 239 = 28

Similar examples to practise

See Also

FAQ

What is 267 − 28?

267 − 28 = 239

How do you check that 267 − 28 = 239?

Add the difference and the subtrahend: 239 + 28 = 267. Getting the minuend back means the difference is right.

How many times do you borrow in 267 − 28?

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