Subtraction with Regrouping: 400 − 105

Subtraction with Regrouping Calculator
Minuend
Subtrahend

What is 400 − 105?

Answer

400 − 105 =
295

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

400 − 105 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.
39+10
4(was 4, now 3)0(was 0, now 9)0 (was 0, now 10)
−105
295

Column by column: 400 − 105

  • Ones: 0 is less than 5 — borrow 1 hundred across the zero: hundreds 4 → 3, tens 0 → 9; 10 − 5 = 5 — write 5.
  • Tens: after borrowing, 9; 9 − 0 = 9 — write 9.
  • Hundreds: after borrowing, 3; 3 − 1 = 2 — write 2.

400 − 105 = 295

Second check: 400 − 295 = 105

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ExampleDifference
241 − 105136
254 − 105149
277 − 105172
292 − 105187
308 − 105203
319 − 105214
344 − 105239
361 − 105256
373 − 105268
396 − 105291
400 − 105295
412 − 105307
430 − 105325
453 − 105348
459 − 105354
481 − 105376
494 − 105389
500 − 105395
507 − 105402
532 − 105427

FAQ

What is 400 − 105?

400 − 105 = 295

How do you check that 400 − 105 = 295?

Add the difference and the subtrahend: 295 + 105 = 400. Getting the minuend back means the difference is right.

How many times do you borrow in 400 − 105?

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 400 − 105?

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.

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