Arithmetic Grade Two

Lesson Fifty-four: Step-By-Step Regrouping

Look at this subtraction problem: 

    ORIGINAL PROBLEM

    STEP ONE: Borrow from the tens column

    STEP TWO: Add 10 to the ones column

    STEP THREE: Subtract the ones column

    STEP FOUR:  Subtract the tens column
Do the following group of problems on paper before going on to the activity. 

		55				72
	       -28			       -44
	      ------			     -------


		63				54
	       -27			       -35
	      ------			     --------

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