Many students cringe when they see a subtraction problem with multiple zeros. The “Subtract One” strategy in this lesson involves reducing the top number by one to turn the 0 digits into 9’s and then adding the one back in at the end.

Can you break a ten? An everyday exchange of money can help students think about regrouping to subtract. Students will use bundled popsicle sticks to see how values grouped into tens can be regrouped into ones to allow us to subtract.