This is a zero-based budget that is laid out on a worksheet, with actual expenses given for each category. (There are two very similar activities included, I just changed the numbers.) I have set it up so that you overspend in two categories, and have two emergencies to pay for. The goal is to subtract the actual expenses from each category, and then pull money from non-essential categories to cover overspending and emergencies. I taught my students to use negative numbers to represent going over budget, and also for the emergency expenses (since they were unplanned). I have included a sample answer key. Feel free to reach out with questions.