Title: Subtraction with Regrouping in Hundreds and Tens

Time Allotted: 50-60 minutes

Grade Level: 2nd Grade
Ingrid Wolfe
Essential Question: How does one perform do three digit subtraction with regrouping in the tens
and hundreds places?
Standards:
CCSS.Math.Content.2.NBT.A.1
Understand that the three digits of a three-digit number represent amounts of hundreds, tens, and
ones; e.g., 706 equals 7 hundreds, 0 tens, and 6 ones.
CCSS.Math.Content.2.NBT.A.3
Read and write numbers to 1000 using base-ten numerals, number names, and expanded form.
CCSS.Math.Content.2.NBT.B.7
Add and subtract within 1000, using concrete models or drawings and strategies based on place
value, properties of operations, and/or the relationship between addition and subtraction; relate
the strategy to a written method. Understand that in adding or subtracting three-digit numbers,
one adds or subtracts hundreds and hundreds, tens and tens, ones and ones; and sometimes it is
necessary to compose or decompose tens or hundreds.
CCSS.Math.Content.2.NBT.B.9
Explain why addition and subtraction strategies work, using place value and the properties of
operations.

Learning Objectives

Assessments

-Students will be able to work cooperatively

in small groups and pairs.
-Students will be able to use base ten blocks
to subtract with regroups.
-Students will be able to employ the concept
of borrowing to subtract three digit numbers
with regrouping in the tens and hundreds
place.
-Students will be able to apply the inverse
operations if addition and subtraction.

Informal- Teacher observations, students

responses to questions, and students
completion of Break 100 math game, thumbs
up, thumbs down.

Formal- Completion of math problems

supplied by teacher in small groups, exit slip,
HW worksheet.

Materials: base ten blocks, place value mat, iPads, activboard, white board, dry erase marker,
ten sided dice, computer
Prior Knowledge: This is the third lesson in this chapter involving subtraction, so the students
have been working with the concept of subtraction for a few days. The previous days lesson
was on subtraction with regrouping in the tens and ones. The students learned how to borrow
from the neighboring number when the number on the bottom of a subtraction problem is
larger than the number on top. During this previous lesson the students performed problems
using the strategies they learned, and the class watched a moving on subtraction with regrouping.
This movie touched on regrouping in the hundreds and ones, so the students have seen the
concept at least once before. Also as a class we have been using this 3 ring circus concept for
a little over week now, so the students are familiar with what is expected of them and what to do
in each group.
Procedure: (45-50 minutes)
1. The students will transition from their working snack to the carpet for the math lesson.
2. Once they get to the rug the teacher will ask the whole class if they remember the
subtracting with regrouping they did yesterday. She will have an equation on the
activboard where she would need to regroup in the tens and ones. She will call on
students to help her solve it. Once its solved she will put another problem on the board
where the students would need to regroup in the hundreds and tens. She will draw
attention to this fact, and explain to the students that we will be learning this concept
today when we are in the with the teacher section of the 3 ring circus, and that
subtracting with regrouping in the hundreds and tens will be the goal of the lesson.
3. The teacher will pull up the slide on the activboard with the students pictures, what
groups they are in, and where they will be starting. The lower group will start with the
teacher in a mini lesson, the middle group with start out doing math facts on the iPad and
Math Magician on the computer, the high group will begin playing Break 100 with a
partner. One teacher will be teaching the mini lesson, while the other teacher is floating
between the technology group on iPads, and the group playing Break 100.
4. The students will transition speedily and silently to their appropriate locations to begin
the first round.
5. Low Group mini lesson- There will be a do now problem up on the board where the
students will need to subtract and regroup in the tens and ones place (what they learned
yesterday). The students will write the problem on white boards with expo markers and
solve independently. This will show the teacher if the students get the concept of
regrouping or if they need a more hands on approach. Together they will talk through the
problem.
6. Then the teacher will have another problem from the book up on the activboard that will
be using regrouping in the hundreds and tens place. The students will write it on their
white boards, and then direct their attention to the base ten blocks on the floor. The

teacher will use base tens blocks on a place value mat to physically show the students the
concept of borrowing one 100s block from the hundreds column and turning it into 10
tens. Once they see the problem using the blocks, the teacher will have them complete
the problem on their boards, talking them through each step.
7. They will continue this same process with new problems each time. If students are not
grasping the concept, the teacher will only use the base ten blocks and have the students
themselves take away the hundreds block to regroup it into 10 tens.
8. After 15 min, the groups will switch and the middle group will be with the teacher, low
students will be at the Break 100 game, and high group at iPads.
9. Middle Group mini lesson- There will be a do now problem up on the board that will
include regrouping in hundreds and tens. The teacher will have the students write the
problem on their white boards then she will demonstrate with the base ten blocks how in
this problem we will be borrowing from the hundreds and regrouping it to make 10 tens.
10. If the students have difficulty with the problem the teacher will use the base tens blocks
for a second problem just like with the lower group. If the students grasp the concept she
will give them some more problems on the activboard from the book to solve. The last
problem, if there is time, will be a word problem. This is test to see if the students can
apply what they learned to real world situations.
11. After 15 min, the groups will switch and the high group will be with the teacher, middle
students will be at the Break 100 game, and low group at iPads.
12. High Group mini lesson- There will be a do now problem up on the board that will
include regrouping in hundreds and tens. The teacher and students will walk through
how to solve the problem, where to borrow, and where to regroup. If she feels the
students are struggling with the concept, she will use base ten blocks to demonstrate the
problem. If the students grasp the concept pretty easily, the teacher will give them two
more problems from the book to solve. Once they solve those problems without any
struggles or questions, the teacher will start giving the students word problems from the
book. This will help them apply the concepts they are learning to the real world.
13. Once the time is up on the last group, the teacher will instruct the students to quickly and
quietly clean up their areas and take a seat at their desks.
14. Closure: Once they are all at their desks and ready, the teacher will give everyone an exit
slip consisting of a subtraction problem with regrouping in the hundreds and tens to
complete and show what they learned in class today. They will complete this
independently, and then turn it into the completed work bin. Once everyone is finished,
the teacher will ask everyone to give a thumb up if they feel confident subtracting with
regrouping in the hundreds and tens, or a thumb down if they feel they need some more
practice. The teachers will walk around and observe and take note of the students status.
Lastly, she will tell the students that they will have homework tonight to give them extra
practice with subtracting with regrouping. She will tell them the pages they have and
instruct them to rip it out of their math journal. The teacher will instruct the students to

put their homework in their take home folder, put their things away. Once a teacher sees
their desk is cleared and calls their name, they can get their lunch/line up along the wall.

Questions:

Does everyone remember how we learned to borrow yesterday when the bottom number
is bigger than the top number while subtracting?
How will I solve this problem?
Where to do start? With the hundreds? With the ones?
Now that I borrowed from the hundreds, where do I move it to?
Does everyone understand how I got my answer?
How confident do you feel subtracting and regrouping in the hundreds and tens?

Differentiation:

Using base ten blocks and place value mat as manipulatives to demonstrate borrowing 1
hundred and regrouping it into 10 tens.
The students are separated in groups according to their math learning level based off of
previous assessments and observations.
o Do now is differentiated primarily for the lower group by using an example from
the lesson we did yesterday as opposed to today.
o Teacher will be using base ten blocks for almost all problems with the lower level
group.
o Teacher will use base ten blocks with middle group for do now example.
o Teacher will use base ten blocks with high group if needed.
o Middle and, primarily, high level students will be introduced to the word
problems involving subtracting with regrouping in hundreds and tens. This
requires the students to understand and apply the concept to real world problems.
Lower level learners may not be ready do word problems at the end of their mini
lesson, therefore they will not be introduced to word problems till possibly the
next day.
Using technology, iPads and the computer to work on math facts and provide another
approach to learning math.
Break 100 game can be modified to only using 100 for the lower group if they are
struggling, or moving up to breaking 1,000 for higher level learners who are
understanding the concept faster.
Other teacher will circulate between the technology group with the iPads and the group
playing Break 100 while the other small group is working with the teacher.

Classroom Management:
I will use some Responsive Classroom techniques, such as:
o The language I notice. For example, I notice some of our friends are quietly
listening for the instructions from the teacher so they know what to do next.
o The peace chair will be used for students who are displaying off task or disruptive
behavior. Students will be given the peace sign by the teacher and they will go to
a designated peace chair to cool off and think about what they were doing
wrong and what they should be doing. The student will return when they feel
they are ready.
o Reminding the students, if necessary, that they are not taking care of our
classmates if they are talking during the lesson or distracting others. (Taking care
of others is one of our class rules).
o When transitioning to their seats, if the students are too loud or aggressive, they
will be asked to return to the rug and try again the way second graders should
behave when walking back to their seats.
o If students get too loud the teacher will ring the chime, and the students stop what
they are doing and look at the teacher. Once the teacher has the attention of all
the students she will inform them that their noise level is too high, and it needs to
be lowered. If it continues to get too loud the students will have to have their
voices completely off while they are working.
o If students are playing with the white boards and markers, such as drawing instead
of using it to write math problems, the teacher will remind them they are tools
and not toys. If this occurs again, the student will lose the privilege of the white
board. The teacher will take the board and marker from the student, and replace
it with a piece of white paper and a pencil.
Transitions:
From snack to math lesson- students will be sitting at their desks upon ending snack, but
will be asked to move quickly and quietly to the carpet after they clear their desk. To
make the students move quicker we will skip count to see how long the whole class takes
to get to the carpet.
From introduction on the rug to their 3 ring circus groups- students will move speedily
and silently to their appropriate location in the room according to where they are placed
in the 3 ring circus.
From 3 ring circus groups to lunch- at the end of the lesson, the students will be asked to
clean up their area. After they are done they are to quickly walk to their desk and wait
silently for the rest of their class to be ready. The teacher will do her closure. After this,
the students will put everything away, and the teachers will call upon students who have
their desks cleared to get their lunch and line up in line along the wall.