This Smart Notebook activity has eight subtraction problems. The first four are already set up. The second four have a blank place value chart with disks at the top that can be dragged down to represent the given number. Regrouping can be demonstrated by actually trading disks, or by writing on the Smart Notebook screen.
The activity can be printed to be used as a worksheet that goes along with the SMART notebook activity, if desired. When printing, just choose "thumbnails." Select medium size to have a two sided sheet that has four problems on each side. Extra tip: If printing the worksheet, you can make a name line at the top of the worksheet by replacing the title of the worksheet with Name______________.