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This set includes 60 subtraction problems cards with borrowing.
- 20 problems are 2-Digit by 2-Digit
- 20 problems are 3-Digit by 3-Digit
- 20 problems are 4-Digit by 4-Digit
It also includes an answer sheet for all problems, 30 color-coded bingo cards correlating to the subtraction problems, as well as cards for numbers to call out for bingo game.