See below for directions on how to use with Smartboards.
This flipchart introduces 4-digit subtraction with regrouping using a real word concept. The students help Pirate Petey sell his Pirate Punch, which comes in singles, 10-packs, and 100-packs. Throughout the lesson, the students will see how when not enough singles (ones) are present, it is necessary to "break open a ten pack" so that they will have enough to subtract. The same is true when they don't have enough tens: they need to "break open a hundreds pack" so that they have enough to subtract, an on and on throughout the place values. I've used this with my ESOL students and they finally "get" why we need to regroup! There is also a link to the National Library of Virtual Manipulatives with directions for another subtraction activity.
To use with Smartboards:
1.) Go to this link: http://support.prometheanplanet.com/server.php?show=nav.19251&changeCountry=United+States
2.) Click the Download tab. Register with Promethean Planet (it doesn't take long, and you'll have access to tens of thousands of resources!)
3.) Download ActivInspire.
If you have any trouble with this, please let me know in the Ask a Question section and I will get back to you right away!