There are 12 cards for the students to solve problems where they need to borrow across the 0's.
This can be used as a Gallery Walk where cards are place around the room and the students move from card to card in partners or individually. It can also be a center. The recording sheet can be copied back to back.
If it is used as a center, I included a self-check board. The students will solve the subtraction problem. Then they will look for their answer on the self-check board. They will place a cube on top of that number. If they don’t find the number, it means they need to go back and check their work.
There are also answer cards where the students can match the number sentence with the answer. They can play memory or a match game.