Subtraction with Regrouping: 404 − 28

Subtraction with Regrouping Calculator
Minuend
Subtrahend

What is 404 − 28?

Answer

404 − 28 =
376

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

404 − 28 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)4 (was 4, now 14)
−28
376

Column by column: 404 − 28

  • Ones: 4 is less than 8 — borrow 1 hundred across the zero: hundreds 4 → 3, tens 0 → 9; 14 − 8 = 6 — write 6.
  • Tens: after borrowing, 9; 9 − 2 = 7 — write 7.
  • Hundreds: after borrowing, 3; nothing to subtract — write 3.

404 − 28 = 376

Second check: 404 − 376 = 28

Similar examples to practise

See Also

FAQ

What is 404 − 28?

404 − 28 = 376

How do you check that 404 − 28 = 376?

Add the difference and the subtrahend: 376 + 28 = 404. Getting the minuend back means the difference is right.

How many times do you borrow in 404 − 28?

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 404 − 28?

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.