Solution - Long subtraction
Step-by-step explanation
1. Rewrite the numbers from top to bottom, aligned by their place values
| Place value | hundred thousands | ten thousands | thousands | hundreds | tens | ones |
| 2 | 4 | 5 | 3 | 8 | 4 | |
| - | 1 | 3 | 8 | 5 | 1 | 9 |
2. Subtract the numbers using long subtraction method
Because the upper digit (4) in the ones column is too small to get a positive difference, borrow 1 from the digit (8) in the next number place which becomes (7) and get (14).
| Place value | hundred thousands | ten thousands | thousands | hundreds | tens | ones |
| 7 | 14 | |||||
| 2 | 4 | 5 | 3 | 8 | 4 | |
| - | 1 | 3 | 8 | 5 | 1 | 9 |
Subtract the numbers in the ones column from the top number:
14-9=5
| Place value | hundred thousands | ten thousands | thousands | hundreds | tens | ones |
| 7 | 14 | |||||
| 2 | 4 | 5 | 3 | 8 | 4 | |
| - | 1 | 3 | 8 | 5 | 1 | 9 |
| 5 |
Subtract the numbers in the tens column from the top number:
7-1=6
| Place value | hundred thousands | ten thousands | thousands | hundreds | tens | ones |
| 7 | 14 | |||||
| 2 | 4 | 5 | 3 | 8 | 4 | |
| - | 1 | 3 | 8 | 5 | 1 | 9 |
| 6 | 5 |
Because the upper digit (3) in the hundreds column is too small to get a positive difference, borrow 1 from the digit (5) in the next number place which becomes (4) and get (13).
| Place value | hundred thousands | ten thousands | thousands | hundreds | tens | ones |
| 4 | 13 | |||||
| 7 | 14 | |||||
| 2 | 4 | 5 | 3 | 8 | 4 | |
| - | 1 | 3 | 8 | 5 | 1 | 9 |
| 6 | 5 |
Subtract the numbers in the hundreds column from the top number:
13-5=8
| Place value | hundred thousands | ten thousands | thousands | hundreds | tens | ones |
| 4 | 13 | |||||
| 7 | 14 | |||||
| 2 | 4 | 5 | 3 | 8 | 4 | |
| - | 1 | 3 | 8 | 5 | 1 | 9 |
| 8 | 6 | 5 |
Because the upper digit (4) in the thousands column is too small to get a positive difference, borrow 1 from the digit (4) in the next number place which becomes (3) and get (14).
| Place value | hundred thousands | ten thousands | thousands | hundreds | tens | ones |
| 3 | 14 | |||||
| 4 | 13 | |||||
| 7 | 14 | |||||
| 2 | 4 | 5 | 3 | 8 | 4 | |
| - | 1 | 3 | 8 | 5 | 1 | 9 |
| 8 | 6 | 5 |
Subtract the numbers in the thousands column from the top number:
14-8=6
| Place value | hundred thousands | ten thousands | thousands | hundreds | tens | ones |
| 3 | 14 | |||||
| 4 | 13 | |||||
| 7 | 14 | |||||
| 2 | 4 | 5 | 3 | 8 | 4 | |
| - | 1 | 3 | 8 | 5 | 1 | 9 |
| 6 | 8 | 6 | 5 |
Subtract the numbers in the ten thousands column from the top number:
3-3=0
| Place value | hundred thousands | ten thousands | thousands | hundreds | tens | ones |
| 3 | 14 | |||||
| 4 | 13 | |||||
| 7 | 14 | |||||
| 2 | 4 | 5 | 3 | 8 | 4 | |
| - | 1 | 3 | 8 | 5 | 1 | 9 |
| 0 | 6 | 8 | 6 | 5 |
Subtract the numbers in the hundred thousands column from the top number:
2-1=1
| Place value | hundred thousands | ten thousands | thousands | hundreds | tens | ones |
| 3 | 14 | |||||
| 4 | 13 | |||||
| 7 | 14 | |||||
| 2 | 4 | 5 | 3 | 8 | 4 | |
| - | 1 | 3 | 8 | 5 | 1 | 9 |
| 1 | 0 | 6 | 8 | 6 | 5 |
The solution is: 106,865
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