Subtraction with Regrouping: 400 − 74

Subtraction with Regrouping Calculator
Minuend
Subtrahend

What is 400 − 74?

Answer

400 − 74 =
326

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 − 74 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)
−74
326

Column by column: 400 − 74

  • Ones: 0 is less than 4 — borrow 1 hundred across the zero: hundreds 4 → 3, tens 0 → 9; 10 − 4 = 6 — write 6.
  • Tens: after borrowing, 9; 9 − 7 = 2 — write 2.
  • Hundreds: after borrowing, 3; nothing to subtract — write 3.

400 − 74 = 326

Second check: 400 − 326 = 74

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FAQ

What is 400 − 74?

400 − 74 = 326

How do you check that 400 − 74 = 326?

Add the difference and the subtrahend: 326 + 74 = 400. Getting the minuend back means the difference is right.

How many times do you borrow in 400 − 74?

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 − 74?

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.