This math learning center focuses on two digit by two digit subtraction. There are 7 sheets with pocketbook and number cards. (There are a total of 56 pocketbook cards). Students pick two cards from an old pocketbook (or a brown paper bag with a pocketbook picture on it!). Then they subtract the their two numbers, and pick again. This is a great independent learning center that children can be successful at while practicing an important math concept. Students will need to have an understanding of regrouping to complete this learning center.