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The present study analyzed the role of phonological and executive components of working memory in the borrow operation in complex subtractions (Experiments 1 and 2) and in the carry operation in complex multiplications (Experiments 3 and 4). The number of carry and borrow operations as well as the value of the carry were manipulated. Results indicated that both the number of carry/borrow operations and the value of the carry increased problem difficulty, resulting in higher reliance on phonological and executive working-memory components. Present results are compared with those obtained for the carry operation in complex addition and are further discussed in the broader framework of working-memory functions.