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Are you using Interactive Math Notebooks this year? Use this subtraction with regrouping lesson as a part of your math notebook. It includes a reference page that explores three different strategies for subtraction with regrouping. It also has a reflection with 5 choices of ways to reflect and a rubric for self-evaluation.
This meets Common Core Math Standards: 3.NBT.A.2 and 4.NBT.B.4. It also meets the UK National Curriculum Maths Programme standards for Year 4 and Year 5.