Subtraction with Regrouping: 40 − 17

Subtraction with Regrouping Calculator
Minuend
Subtrahend

What is 40 − 17?

Answer

40 − 17 =
23

With regrouping: 1 borrow — from the tens

40 − 17 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)
−17
23

Column by column: 40 − 17

  • Ones: 0 is less than 7 — borrow 1 ten: tens 4 → 3; 10 − 7 = 3 — write 3.
  • Tens: after borrowing, 3; 3 − 1 = 2 — write 2.

40 − 17 = 23

Second check: 40 − 23 = 17

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Recalculate with different values ↑

Column subtractions of 17

ExampleDifference
34 − 1717
36 − 1719
40 − 1723
43 − 1726
45 − 1728
51 − 1734
53 − 1736
56 − 1739
58 − 1741
62 − 1745
64 − 1747
69 − 1752
71 − 1754
75 − 1758
80 − 1763
82 − 1765
84 − 1767
86 − 1769
88 − 1771
91 − 1774

FAQ

What is 40 − 17?

40 − 17 = 23

How do you check that 40 − 17 = 23?

Add the difference and the subtrahend: 23 + 17 = 40. Getting the minuend back means the difference is right.

How many times do you borrow in 40 − 17?

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