Students subtract by crossing off base ten blocks. Regrouping is necessary. To show regrouping, students circle block to be regrouped, draw an arrow bringing it to the next column (place), and draw in the correct amount of base ten blocks (1 flat = 10 rods, etc.). Students write answer to finish subtraction number sentence. This worksheet requires students to subtract 2- and 3- digit numbers, and one 4-digit challenge.
Helps students understand the concepts of subtraction and regrouping. Best if used after students have seen NLVM, or used place value mats and base ten blocks manipulatives to subtract.