Subtraction with Regrouping: 310 − 71

Subtraction with Regrouping Calculator
Minuend
Subtrahend

What is 310 − 71?

Answer

310 − 71 =
239

With regrouping: 2 borrows — from the tens and the hundreds

310 − 71 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.
210+10
3(was 3, now 2)1(was 1, now 10)0 (was 0, now 10)
−71
239

Column by column: 310 − 71

  • Ones: 0 is less than 1 — borrow 1 ten: tens 1 → 0; 10 − 1 = 9 — write 9.
  • Tens: after borrowing, 0; 0 is less than 7 — borrow 1 hundred: hundreds 3 → 2; 10 − 7 = 3 — write 3.
  • Hundreds: after borrowing, 2; nothing to subtract — write 2.

310 − 71 = 239

Second check: 310 − 239 = 71

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See Also

FAQ

What is 310 − 71?

310 − 71 = 239

How do you check that 310 − 71 = 239?

Add the difference and the subtrahend: 239 + 71 = 310. Getting the minuend back means the difference is right.

How many times do you borrow in 310 − 71?

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