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Addition and Subtraction with Regrouping- Practice, Practice, Practice! My second graders need daily practice of addition and subtraction with regrouping to master this concept. Here are 10 January themed pages of 2 and 3 digit addition and subtraction with regrouping to help practice this skill for your classroom. Themes include New Year's, Martin Luther King, 100th Day, Chinese New Year, penguins, owls, and snowmen. This is perfect for daily skill review or homework. Answer keys included covers 2nd grade standards 2.NBT.5 and 2.NBT.7. Practice makes perfect!