Subtraction with Regrouping: 304 − 65

Subtraction with Regrouping Calculator
Minuend
Subtrahend

What is 304 − 65?

Answer

304 − 65 =
239

With regrouping across a zero: 2 borrows — there are no tens to borrow from, so 1 hundred becomes 10 tens, and 1 ten goes to the ones

304 − 65 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.
29+10
3(was 3, now 2)0(was 0, now 9)4 (was 4, now 14)
−65
239

Column by column: 304 − 65

  • Ones: 4 is less than 5 — borrow 1 hundred across the zero: hundreds 3 → 2, tens 0 → 9; 14 − 5 = 9 — write 9.
  • Tens: after borrowing, 9; 9 − 6 = 3 — write 3.
  • Hundreds: after borrowing, 2; nothing to subtract — write 2.

304 − 65 = 239

Second check: 304 − 239 = 65

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FAQ

What is 304 − 65?

304 − 65 = 239

How do you check that 304 − 65 = 239?

Add the difference and the subtrahend: 239 + 65 = 304. Getting the minuend back means the difference is right.

How many times do you borrow in 304 − 65?

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

Why does 0 become 9 when borrowing in 304 − 65?

The zero has nothing to lend, so it first borrows 1 from its left neighbour and becomes 10; then it lends 1 to the column on its right and keeps 9.