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 usin