Subtraction with Regrouping: 40 − 12

Subtraction with Regrouping Calculator

What is 40 − 12?

Answer

40 − 12 =

28

With regrouping: 1 borrow — from the tens

40 − 12 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.
		3	+10
		4(was 4, now 3)	0 (was 0, now 10)
	−	1	2
		2	8

Column by column: 40 − 12

Ones: 0 is less than 2 — borrow 1 ten: tens 4 → 3; 10 − 2 = 8 — write 8.
Tens: after borrowing, 3; 3 − 1 = 2 — write 2.

40 − 12 = 28

Second check: 40 − 28 = 12

Similar examples to practise

Related Calculations

28 + 12 = 40 - Addition with Regrouping

See Also

Addition with Regrouping Calculator - Column addition step by step, with every carry
Long Division Calculator - Step-by-step long division with detailed explanation
Long Multiplication Calculator - Column multiplication with partial products, step by step
Subtracting Fractions Calculator - Subtract fractions, mixed numbers and whole numbers step by step

Recalculate with different values ↑

Column subtractions of 12

Example	Difference
24 − 12	12
27 − 12	15
29 − 12	17
31 − 12	19
35 − 12	23
38 − 12	26
40 − 12	28
46 − 12	34
48 − 12	36
51 − 12	39
53 − 12	41
57 − 12	45
59 − 12	47
64 − 12	52
66 − 12	54
70 − 12	58
75 − 12	63
77 − 12	65
79 − 12	67
81 − 12	69

FAQ

What is 40 − 12?

40 − 12 = 28

How do you check that 40 − 12 = 28?

Add the difference and the subtrahend: 28 + 12 = 40. Getting the minuend back means the difference is right.

How many times do you borrow in 40 − 12?

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

See Also