145
 -  67
-------- complement of minuend
   854
 +  67
-------- addition
   921
-------- complement of result
   078

145
 -  67
--------- complement of subtrahend
   145
 + 932
--------- addition
  1077
--------- "complement" of result (subtract 1000 and add 1).
    78

28r8
   _______
31 ) 876      0     #1    start
     62      20     #2    partial quotient
     876            #3    dup #1
     379            #4    complement #2
    1255            #5    add #4, #5
     256            #6    complement #5
     248      8     #7    partial quotient
     256            #8    dup #6
     751            #9    complement of #7
    1007           #10    add #8, #9
       8           #11    complement of #10