This exercise showing how to execute two digit subtraction using regrouping makes the second step in subtraction much more accessible.

This exercise shows students how to simplify complex two-step word problems that involve three-digit subtraction.

When students move on to three digit subtraction, they’ll appreciate the helping hand from this exercise that shows how to regroup numbers with two zeros.

If students are confused about how to complete three digit subtraction problems with missing factors, let them work through this explanatory exercise.