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    Subtraction with Regrouping: 440 − 172

    Subtraction with Regrouping Calculator
    Minuend
    Subtrahend

    What is 440 − 172?

    Answer

    440 − 172 =
    268

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

    440 − 172 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.
    313+10
    4(was 4, now 3)4(was 4, now 13)0 (was 0, now 10)
    −172
    268

    Column by column: 440 − 172

    • Ones: 0 is less than 2 — borrow 1 ten: tens 4 → 3; 10 − 2 = 8 — write 8.
    • Tens: after borrowing, 3; 3 is less than 7 — borrow 1 hundred: hundreds 4 → 3; 13 − 7 = 6 — write 6.
    • Hundreds: after borrowing, 3; 3 − 1 = 2 — write 2.

    440 − 172 = 268

    Second check: 440 − 268 = 172

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    440 − 172 = 268 - Subtraction with Regrouping. 440 − 172 = 268. Subtraction with regrouping step by step: 2 borrows, every digit of the difference and an addition check.
    https://calculat.io/en/number/long-subtraction/440--172/generated.jpgCopy