Subtraction with Regrouping: 306 − 67

Subtraction with Regrouping Calculator
Minuend
Subtrahend

What is 306 − 67?

Answer

306 − 67 =
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

306 − 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.
29+10
3(was 3, now 2)0(was 0, now 9)6 (was 6, now 16)
−67
239

Column by column: 306 − 67

  • Ones: 6 is less than 7 — borrow 1 hundred across the zero: hundreds 3 → 2, tens 0 → 9; 16 − 7 = 9 — write 9.
  • Tens: after borrowing, 9; 9 − 6 = 3 — write 3.
  • Hundreds: after borrowing, 2; nothing to subtract — write 2.

306 − 67 = 239

Second check: 306 − 239 = 67

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FAQ

What is 306 − 67?

306 − 67 = 239

How do you check that 306 − 67 = 239?

Add the difference and the subtrahend: 239 + 67 = 306. Getting the minuend back means the difference is right.

How many times do you borrow in 306 − 67?

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 306 − 67?

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.