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Instructions

This worksheet will help you practice subtracting large numbers, especially when you need to use the important skill called borrowing (or regrouping). Imagine you are running a Toy Store!

  1. Read the instructions for each section carefully.
  2. Show your work by writing the subtraction problems vertically.
  3. Circle your final answer for each problem.
  4. If the top number is smaller than the bottom number in a column, you must borrow from the column next door!

Section 1: Warming Up Our Tens (2-Digit Borrowing)

Subtract the following numbers. You will need to borrow from the Tens place for every problem.

Problem Workspace
Example 5 (becomes 4) 12 (7 becomes 12)
52 - 17 52 -> 4 (12) minus 17 = 35
A. 75 - 28
B. 63 - 39
C. 41 - 16

Section 2: Toy Inventory Checks (3-Digit Subtraction)

Use the vertical method to find the remaining inventory. Watch out—some problems might need borrowing, and some might not!

Problem 1: Remote Control Cars

We started with 396 cars. We sold 145.

396 - 145

396

  • 145

Problem 2: Super Stuffed Animals

We started with 482 stuffed animals. We sold 267.

482 - 267 (Hint: You will need to borrow once!)

482

  • 267


Section 3: The Big Borrowing Job (Regrouping Practice within 1000)

Use your best borrowing skills here! Remember: If you borrow 1 Ten, the Ones place gets 10 extra. If you borrow 1 Hundred, the Tens place gets 10 extra.

Hint: Draw an arrow when you borrow to remind yourself where the extra 10 came from!

Example

Problem Workspace (Showing the Borrowing Steps)
534 - 176 4 (becomes 3) 13 (becomes 12) 14 (4 becomes 14)
534 -> 4(12)(14) minus 176 = 358

Practice Problems

Problem Workspace
D. 625 - 351
E. 813 - 487
F. 950 - 245
G. 504 - 188 (A tricky one! Borrowing across the zero!)

Section 4: Critical Thinker Challenge

Read the word problems and decide what numbers you need to subtract. Write your full equation and solve it.

  1. The Train Set Order: Your store ordered 750 new train pieces. A customer bought 389 pieces right away. How many train pieces do you have left?

    Equation: ____

    Show your work:

  2. The Big Block Shipment: We received 900 building blocks yesterday. The 3rd Grade class came in and bought 425 blocks for their school project. How many blocks remain in the inventory?

    Equation: ____

    Show your work:


Challenge Quest (Optional)

Create your own 3-digit subtraction problem that requires two different borrowing steps (e.g., borrowing from the tens AND borrowing from the hundreds). Solve it yourself to check your work!

My Problem: ____

My Answer:

Answer Key

Section 1: Warming Up Our Tens (2-Digit Borrowing)

Problem Answer
A. 75 - 28 47
B. 63 - 39 24
C. 41 - 16 25

Section 2: Toy Inventory Checks (3-Digit Subtraction)

  1. 396 - 145 = 251
  2. 482 - 267 = 215

Section 3: The Big Borrowing Job (Regrouping Practice within 1000)

Problem Answer
D. 625 - 351 274
E. 813 - 487 326
F. 950 - 245 705
G. 504 - 188 316

Section 4: Critical Thinker Challenge

  1. Equation: 750 - 389 = 361 Answer: 361 train pieces left.
  2. Equation: 900 - 425 = 475 Answer: 475 blocks remain.
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