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Learners can practice column subtraction of up to three digits with regrouping throughout this worksheet. In section A the column subtractions are pre-drawn on individual square grids for your students to simply answer on the worksheet or copy into their books. Then students will answer eight further subtraction questions but are required to put the numbers into the correct lay out in order to do so. This section even includes two questions where the numbers in word form. Section C is a ‘spot, explain and correct the mistake’ activity. There is a chance for students to problem solve in section D where they will consider when questions are easier to answer mentally and more.