Subtract 284 from 731 with borrowing in both the ones column and the tens
column to get 447.
Example
Subtract 284 from 731 with two regrouping steps.
highlighted = computed this step
Step 1 — Set up
Line up the numbers by place value.
xx−xx72□x38□x14□
Step 2 — Borrow for ones
Ones: 1 < 4, borrow 1 ten: 11 - 4 = 7.
xx−xx72□238□11147
Step 3 — Borrow for tens
Borrow for tens: hundreds become 6, tens become 12; 12 - 8 = 4.
xx−x672□1238411147
Step 4 — Hundreds column
Hundreds: 6 - 2 = 4, write 4.
xx−x67241238411147
Step 5 — Result
Read the complete difference: 447.
xx−x67241238411147
chained-borrowingA subtraction problem may require borrowing in more than one column. Each borrow reduces the column to the left by 1 and adds 10 to the current column. Handle borrows from right to left, one column at a time.