Description
A three-page set on subtraction where every sum needs regrouping, so the child cannot get through it without borrowing. The first section is three-digit sums, the second moves to four digits.
The problem sums use factory and shop situations: a factory that makes toys and sells some, a shop that sells notebooks from its stock, a toy company that exports cars, and a basket of mangoes that is partly emptied, each asking how many are left.
This version carries the questions only, with no answer key printed, so it can be handed out as a test or timed practice.







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