This PowerPoint is designed for the "we do" portion of a math lesson about subtraction. This slideshow helps students think through the steps for solving subtraction problems by asking them thinking questions. Students will need to decide if they need to regroup or not. Some problems are three digit minus three digit and others are three digit minus two digit. Students will work together to line the problem up, decide whether or not they need to regroup, solve, and check their answer. In my classroom, students work together with markers on white boards, but this activity could also be done using paper and pencil. Having this activity in PowerPoint form gives room for good questioning and partner feedback after each problem.