Subtraction with Regrouping: 402 − 54

Subtraction with Regrouping Calculator
Minuend
Subtrahend

What is 402 − 54?

Answer

402 − 54 =
348

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

402 − 54 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)2 (was 2, now 12)
−54
348

Column by column: 402 − 54

  • Ones: 2 is less than 4 — borrow 1 hundred across the zero: hundreds 4 → 3, tens 0 → 9; 12 − 4 = 8 — write 8.
  • Tens: after borrowing, 9; 9 − 5 = 4 — write 4.
  • Hundreds: after borrowing, 3; nothing to subtract — write 3.

402 − 54 = 348

Second check: 402 − 348 = 54

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Column subtractions of 54

ExampleDifference
146 − 5492
148 − 5494
152 − 5498
159 − 54105
190 − 54136
200 − 54146
226 − 54172
257 − 54203
293 − 54239
300 − 54246
322 − 54268
361 − 54307
402 − 54348
430 − 54376
456 − 54402
507 − 54453
539 − 54485
590 − 54536
632 − 54578
701 − 54647

FAQ

What is 402 − 54?

402 − 54 = 348

How do you check that 402 − 54 = 348?

Add the difference and the subtrahend: 348 + 54 = 402. Getting the minuend back means the difference is right.

How many times do you borrow in 402 − 54?

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 402 − 54?

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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