Subtraction with Regrouping: 307 − 39

Subtraction with Regrouping Calculator
Minuend
Subtrahend

What is 307 − 39?

Answer

307 − 39 =
268

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

307 − 39 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)7 (was 7, now 17)
−39
268

Column by column: 307 − 39

  • Ones: 7 is less than 9 — borrow 1 hundred across the zero: hundreds 3 → 2, tens 0 → 9; 17 − 9 = 8 — write 8.
  • Tens: after borrowing, 9; 9 − 3 = 6 — write 6.
  • Hundreds: after borrowing, 2; nothing to subtract — write 2.

307 − 39 = 268

Second check: 307 − 268 = 39

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FAQ

What is 307 − 39?

307 − 39 = 268

How do you check that 307 − 39 = 268?

Add the difference and the subtrahend: 268 + 39 = 307. Getting the minuend back means the difference is right.

How many times do you borrow in 307 − 39?

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 307 − 39?

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.