This is a great interactive tool to use when teaching the concept of borrowing or regrouping in subtraction problems. Regrouping to the Hundreds Place is a sequel to my first regrouping PowerPoint that went to the tens place. This PowerPoint teaches the concept of what regrouping means by using graphics that I have created.
The PowerPoint begins by teaching the concept with the first and second examples. The last three examples are for extra practice of the concept. Instructions for using these examples are given on the slides.
The preview takes you all the way through the first example so that you can see how the PowerPoint progresses.