You'd have to regroup twice. Since 26 is bigger than 13, you'd need both the tens and ones places to go up by ten in order to subtract properly.
To subtract 426 from 913, you need to regroup twice—once for the ones place and once for the tens place. The final answer after performing the subtraction is 487. Regrouping is required when the top digit in any place value is smaller than the bottom digit.
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