Subtraction with Regrouping: 426 − 78

Subtraction with Regrouping Calculator
Minuend
Subtrahend

What is 426 − 78?

Answer

426 − 78 =
348

With regrouping: 2 borrows — from the tens and the hundreds

426 − 78 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.
311+10
4(was 4, now 3)2(was 2, now 11)6 (was 6, now 16)
−78
348

Column by column: 426 − 78

  • Ones: 6 is less than 8 — borrow 1 ten: tens 2 → 1; 16 − 8 = 8 — write 8.
  • Tens: after borrowing, 1; 1 is less than 7 — borrow 1 hundred: hundreds 4 → 3; 11 − 7 = 4 — write 4.
  • Hundreds: after borrowing, 3; nothing to subtract — write 3.

426 − 78 = 348

Second check: 426 − 348 = 78

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See Also

FAQ

What is 426 − 78?

426 − 78 = 348

How do you check that 426 − 78 = 348?

Add the difference and the subtrahend: 348 + 78 = 426. Getting the minuend back means the difference is right.

How many times do you borrow in 426 − 78?

2 borrows: each time the top digit was smaller than the one below it, 1 was borrowed from the column on the left.