Teaching tips
- Connect subtraction to addition: 13 − 5 = 8 because 8 + 5 = 13. Fact families help both skills.
- Practice subtraction without regrouping until the column method is solid, then introduce borrowing.
- Borrowing across zeros (like 400 − 167) is a common sticking point. Give it extra practice with three-digit sheets.
- Ask students to check answers by adding the difference back to the number taken away.