Instructors Guide 1

Instructor’s
Manual
For Double Digit Subtraction
with Regrouping
By: Emma Oyler
Overview: This unit is an eight-day unit on two digit

subtraction sentences with regrouping. This unit of instruction is
geared for second grade students. Please see the following
sections for more details.
Performance Objectives
Performance Objective when given a two or three digit number, the student will correctly represent it with
manipulatives i.e. base ten manipulatives or bundles of popsicle sticks 80% of the time
Performance Objective 2. When given subtraction problems with and without regrouping, the student will correctly
sort problems into two groups 80% of the time
Performance Objective 3. When given a double digit subtraction problem, the student will use addition problems
and a blank number line to solve the problem correctly 80% of the time
Performance Objective 4. When given a double digit subtraction problem with and without regrouping, the student
will use the count up strategy to correctly solve the problem 80% of the time
Performance Objective 5 When given a double digit subtraction problem with regrouping, the student will use base
10 manipulatives and drawings to solve the problem correctly 80% of the time
Performance Objective 6 When given a double digit subtraction problem with regrouping, the student will use
base-ten manipulatives and an algorithm to solve the problem correctly 80% of the time
Performance Objective 7 When given a review consisting of double digit subtraction problem with and without
regrouping, the student will complete with at least 80% correct
Performance Objective When given a summative assessment consisting of double digit subtraction problem with
and without regrouping, the student will complete with at least 80% correct
Instructional Strategies
A limitation of Gagne’s Nine Events of Instruction is the time limitations it imposes. The Dick and Carey’s
Five Steps is a more efficient instructional strategy. It allows the essential material in a lesson to be organized in a
efficient manner. It starts out with an attention grabber, which leads to the presentation of material. This allows
students to become engaged in the learning and integrate any new knowledge with prior knowledge. Learner
participation permits students to practice their fresh skills with the opportunity for feedback and direction from the
teacher. The assessment gives the teacher an understanding of the student’s new knowledge and an opportunity to
fix any misconceptions. The follow-up activities are vital to a student’s learning. Skills need to be practiced
repeatedly in innovative situations for the students to apply new knowledge.

Instructional Timeline
This Lesson is designed to span 8 days. However, you are welcome to repeat days if students do
not have a grasp of the topic.
Day 1.0 Identify place value of two and three digit number
1.1 Represent two or three digit number with manipulative
Performance Objective when given a two or three digit number, the student will correctly represent it with
manipulatives i.e. base ten manipulatives or bundles of popsicle sticks 80% of the time
Day 2.0 Identify subtraction problems with and without regrouping
2.1 Sort subtractions into two categories based on grouping or regrouping
Performance Objective 2. When given subtraction problems with and without regrouping, the student will correctly
sort problems into two groups 80% of the time
Day 3.0 Used addition problems and a blank number line to solve double digit subtraction problem
Performance Objective 3. When given a double digit subtraction problem, the student will use addition problems
and a blank number line to solve the problem correctly 80% of the time
Day 4.0 Use count up strategy to solve double digit subtraction problem with and without regrouping
Performance Objective 4. When given a double digit subtraction problem with and without regrouping, the student
Day 5.0 Use drawings and manipulatives to solve double digit subtraction problem
Performance Objective 5 When given a double digit subtraction problem with regrouping, the student will use base
10 manipulatives and drawings to solve the problem correctly 80% of the time
Day 6.0 Use drawings to solve double digit subtraction problem with regrouping
6.1 Represent manipulative to use with an algorithm to solve double digit subtraction problem.
Performance Objective 6 When given a double digit subtraction problem with regrouping, the student will use
Day 7.0 Will solve double digit subtraction problems with regrouping using different strategies.
Performance Objective 7 When given a review consisting of double digit subtraction problem with and without
regrouping, the student will complete with at least 80% correct
Day 8.0 Will solve double digit subtraction problems with regrouping using different strategies.
Performance Objective When given a summative assessment consisting of double digit subtraction problem with
and without regrouping, the student will complete with at least 80% correct
Assessment
Formative evaluation will be continuous throughout the instructional unit. Formative evaluation will occur through
asking questions to the class and have students respond with hands raised, thumbs up, think, pair share and other
responses. A formative review will occur on the seventh day as a review. Summative evaluation will occur at the
end of the unit with a paper and pencil test. Assessment and grading scale will be found in Appendix.
Materials and Resources
Materials used throughout this unit will include base ten manipulatives, Popsicle sticks, whiteboards, anchor chart
paper, pencils, and worksheets. Resources required for this unit of instruction are smart board, projector,
computers, plickers and ipads.

Lesson 1
Title Place Value
Lesson Overview: This lesson will review place values representation
Resources or Materials Needed
Ipads or Chromebooks with app downloaded.

https://itunes.apple.com/us/app/manipulatives/id1275632407?mt=8
Spin Three Spinner (Appendix)
Paper Clip
Three Spins Recording Sheet (Appendix)
Performance Objective:
When given a two or three digit number, the student will correctly represent it with manipulatives i.e. base ten
manipulatives or bundles of popsicle sticks 80% of the time
Time 1 hour
Step 1: Pre-Instructional Activities
● Remind students that numbers are arranged in place values

● Write a number on the board and ask students to identify what number is in the each place. Repeat.
Step 2: Content Presentation
● Write a two or three digit number on the board and have students represent it on their ipad or chromebook.
● Think-Pair-Share in partners about how they represented the number. Repeat.
● Model how to play Spin Three against the students.
● Directions:
o Partner up.
o One student spins the greater than or less than spinner using a paper clip. This determines if the
winner is the number that is the greatest or the number that is the least.
o The other student spins the number spinner. The student decides which place value to put the
number. 1, 10s, or 100s. The student represents that number with the manipulative on their device.
His/Her partner takes a turn. They go back and forth for three turns until each place value has been
filled.
o Add the place values together to determine the number. Circle the winner.
Step 3: Learner Participation
● Students partner up and play Three Spins, and fill out the recording sheet.
Step 4: Assessment
● Formative assessment will occur through questions and observations of the activity. Students must have an
understanding of place value and accurate representation of numbers using manipulatives.
Lesson 2
Title Subtraction Problem Sort
Lesson Overview: When given subtraction problems with and without regrouping, the student will correctly sort
problems into two groups 80% of the time
Smart Board and projector
Subtraction problem sort worksheet (Appendix)
Youtube video
When given subtraction problems with and without regrouping, the student will correctly sort problems into two
groups 80% of the time
Time 1 hour
● Show on projector the video

● https://www.youtube.com/watch?v=8-J1B0ppZDM
● Read together the chant.

● Tell boys to read the chant aloud; then girls.
● Direct students attention to the following problem:
● Problem: 57 – 29 Say: "Can 7 take away 9?" If I have 7 pencils could I give you 9 of them? Wait for a
student to respond "No". Say then we have to regroup. To regroup I'm going to go up to my next door
neighbor and say " Neighbor 5 will you please give me 1 number? Neighbor 5 say absolutely. Then I cross
out the 5 and write a four. I put the number Neighbor 5 gave me, next to the 7. Continue until 57-29 is
solved.
● Give students the cut and paste worksheet. Student’s work through problems while teacher walks around
room randomly saying chant as a reminder.
Step 4: Assessment
● Formative assessment will occur by correcting worksheet.

Lesson 3
Title Number line strategy
Lesson Overview: Student’s will use a number line and addition “jumps” to solve double digit subtraction
problems.
Document Camera, screen, projector
Number line worksheet (Appendix)
white board
When given a double digit subtraction problem, the student will use addition problems and a blank number line to
solve the problem correctly 80% of the time
Time 1 hour
● Count by 5s, and 10 starting at 0.

● Start at a number between 1 and 100 and by 10's from that number. Ask "Was that easier or harder than
counting by 10's starting at 0?" Have students think-pair-share their thoughts. Then have students attempt to
count by 5's starting at 3. Think-pair-share thoughts. "It is easier to count by 10's and 5's when we start at 0
because we have practiced it so much. These are our friendly numbers. We are going to work with these
numbers today. "
● Show the number line worksheet under the document camera. Ask students to make observations about the
line.
● Write the subtraction problem 74-56= on the paper. Tell students that we are going to makes steps, jumps
and leaps of 1s, 5s, and 10s to get to a friendly number.
● Write number 74 at the beginning of the number line. "What is a friendly number that is close to 74 that we
can get to?" Wait for student suggestions. "70 is the closest friendly number. I am going to take away 4 or
"4 steps of 1s" to get to 70. I am now at the number 70 and can take leaps of 10. I am going to take "5 leaps
of 10" because that is how many 10's are in the number 56. I am at the number 20 now. Am I done? No!
because I have only subtracted 54. I can tell because I can add up my steps and leaps. I am going to subtract
2 from 20 and I end up at 18. The difference between 74 and 56 is 18." Repeat with different subtraction
problems working together as a class to solve. Students will be showing their work on a whiteboard.
● Student will work in partners to solve the problems. One partners solves even numbers and the other odd.
They will come together and teach/coach their partner how to solve the subtraction sentence.
Step 4: Assessment
● Formative assessment will happen through questions and observations as student work through problems on
worksheet.
Lesson 4
Title Count up strategy
Lesson Overview: Students will use the count up strategy to solve double digit subtraction.
Flipbook (Appendix)
whiteboard
Performance Objective: When given a double digit subtraction problem with and without regrouping, the student
Time 1 hour
● Review friendly numbers.

● Review the number line strategy
● Write the number sentence 43-15= on the whiteboard. “Instead of starting at the larger number we are going
to start at the small dumber and “Count up” to the larger number. What could we add to 15 to get to a
friendly number? I am going to add 5 so that I can get tot the number 20. Then what am I going to add to
get closer to 40? How about 20. This will get me to 40. Then How much do I need to add to get to 43? 3!
Now I am going to add my addends so that the answer is 28!
● 43-15=
● 15+5=20
● 20+20=40
● 40+3=43
● 5+20+3=28
● Repeat with other problems. Students complete on whiteboards and think-pair-share with partners.
● Students will work through a problem in their flipbook. Students will present their problems and solutions
to their group.
Step 4: Assessment
● Formative assessment will be completed through questions and listening to group presentations.
Lesson 5
Title Algorithm Introduction
Lesson Overview: Students will be introduced to the subtraction algorithm.
Youtube video
Chromebook or ipad with manipulative app downloaded
Worksheet (Appendix)
Performance Objective: When given a double digit subtraction problem with regrouping, the student will use base
10 manipulatives and drawings to solve the problem correctly 80% of the time.
Time 1 hour
● Show youtube video.
● Review the chant with the students.
● Write 27-19 on the board. Students will make the first number in the app with manipulatives. “How are we
going to take 19 away from the 27? Can I take 9 away from 7? No! So I need to go next door to get 10
more. To show this with my manipulatives I am going to take a break apart a 10 pieces into 10 1s. Now I
have 17 ones. I can subtract 9 away from 17 and I have 8 left. Then I will go to the 10s place and subtract 1
from 1.” Repeat and practice.
● Students will use the manipulatives to work through the worksheet individually.
Step 4: Assessment
● Formative assessment will be completed through questions and worksheet.

Lesson 6
Title Algorithm Practice
Lesson Overview: Students will practice the subtraction algorithm.
Task Cards (Appendix)
Whiteboards
Performance Objective: When given a double digit subtraction problem with regrouping, the student will use
Time 1 hour
● Write a number on the board. Have students represent the number with straight lines to = 10s pieces and
dots to = 1’s.
● “Today we are going to do the same thing as yesterday, except we are not going to use manipulatives.
Instead we are going to use our drawings to represent the subtraction problem. If I need to break apart a 10
and regroup, I will erase a line and draw 10 dots. Then I can subtract my ones.” Model, practice, and repeat
with different problems.
● Students will complete the task cards individually.
Step 4: Assessment
● Formative assessment will be completed through questions and observations.

Lesson 7
Title Review
Lesson Overview: Students will solve subtraction problems using different strategies.
Individual Technology for each student
Kahoot worksheet
Individual whiteboards
Performance Objective: When given a review consisting of double digit subtraction problem with and without
regrouping, the student will complete with at least 80% correct.
Time 1 hour
Teacher must sign into kahoot website. Search for Kahoot game, Students will go to kahoot.it and put in the game
code. https://bit.ly/2HnVrNK
● Review all the different strategies taught in the unit. Students will solve problems on their individual
whiteboards.
● Show Kahoot questions on the board. Students will solve the problem on their worksheets, showing their
work. Then they will answer the multiple choice question with their plicker.
Step 4: Assessment
● Summative assessment will happen through data collection of correct answers. Worksheet will be turned in
to observe work completion.

Lesson 8 (Assessment)
Title Test
Lesson Overview: Students will solve subtraction problems using different strategies.
Test on double digit subtraction (See Appendix A)
Performance Objective: Performance Objective When given a summative assessment consisting of double digit
subtraction problem with and without regrouping, the student will complete with at least 80% correct
Appendix A
Name____________________ Score_______/20
1. 96-19 2. 70-47
3. 64-23 4.64-19
5. 25-16 6. 97-69
7. 85-56 8. 80-24
9. 38-19 10. 91-16

Teachers Guide
1. 96-19=77 1. 70-47=23
1 point for answer_______ 1 point for answer_______
1 point for work_________ 1 point for work_________
1. 64-23=41 1. 64-19=45
1 point for answer_______ 2. 1 point for answer_______
1 point for work_________ 3. 1 point for work_________
1. 25-16=9 1. 97-69=28
1 point for work_________ 1 point for work________
1. 85-56=29 1. 80-24=56
1. 38-19=19 1. 91-16=75

Appendix B
Day 1
3
Greater than 2 4
Less than 7 5
6
3
Greater than 2 4
Less than 7 5
6
Name____________________
Round 1 We are playing for; More Less
Red Player 100s 10s 1s
_________+__________+________=__________
Blue Player 100s 10s 1s
_________+__________+________=__________
Red Players Score Blue Players Score The winner is (circle on)
________ __________ Red Blue
Round 2 We are playing for; More Less
Red Player 100s 10s 1s
_________+__________+________=__________
Blue Player 100s 10s 1s
_________+__________+________=__________
Red Players Score Blue Players Score The winner is (circle on)
________ __________ Red Blue

Day 2
Name_______________
Regrouping Not Regroup
81 16 25 34
-23 - 9 -13 -14
_____ _____ _____ _____
47 38 44 95
-26 -22 -18 -19
_____ _____ _____ _____
69 84 21 73
-39 -66 -16 -12
_____ _____ _____ _____
85 18 78 66
-43 -11 -38 -60
_____ _____ _____ _____
Day 3
Name_______________________
1. 36-17=
2. 55-37=
3. 96-38=
4. 85-27=
5. 66-47=
6. 46-18=
7. 70-39=
8. 82-55=
9.44-17=
10.50-26=
Day 4
Add
Up
To
Subtract
By:__________
Number
When add up, you use
Vocabulary
_________________.
Friendly Think about how much to
Numbers _______
To get the next
Add ___________.
Add up to find the difference Add up to find the difference
86-38= ________ 86-38= ________
Practice
38+ _____=40 38+ _____=40
40+ _____=80 40+ _____=80
80+ _____=86 80+ _____=86
Describe how to add up to subtract 63-46.
____________________________________________________
Extend
____________________________________________________
____________________________________________________
________________________________________________
Lesson 5
Name__________________
57-39= 48-19=
13-5= 76-69=
45-27= 33-18=
81-55= 92-77=
62-17= 64-49=
Lesson 6
Laminate and cut cards. Use with dry erase markers.
.
There_________enough ones to subtract______ones. You______________decompose a ten.
Are aren’t Have to
don’t have to
36
-14
Now there are ______tens and _____ones

Have to
Are aren’t don’t have to
48
-39
There________enough ones to subtract______ones. You______________decompose a ten.

don’t have to
55
-28
There_________enough ones to subtract______ones. You______________decompose a

ten.
Have to
60
-15
.
don’t have to
89
-47

Have to
96
-82

don’t have to
25
-14

ten.
Have to
75
-65
.
don’t have to
54
-36

Have to
80
-25

don’t have to
33
-26

ten.
Have to
37
-19
.
don’t have to
81
-39

Have to
50
-34

don’t have to
85
-14

ten.
Have to
73
-37
.
don’t have to
88
-59

Have to
72
-12

don’t have to
56
-18

ten.
Have to
96
-81
.
don’t have to
98
-53

Have to
64
-29

don’t have to
31
-22

ten.
Have to
63
-19
Lesson 7
Go to https://bit.ly/2HnVrNK.
Have students go to Kahoot.it.com
Type in game code.
Name_______________________________
1. 2.
3. 4.
5. 6.
7. 8.
9. 10.
Resources
Math Learning Center.(2013).Bridges in Mathematics.[kit}.Salem,
Oregon: The math Learning Center
What I have Learned Teaching. (2018). Models and Strategies for two
digit addition and subtraction [Blog post]. Retrieved from
https://www.whatihavelearnedteaching.com/models-strategies-for-two
-digit-addition-subtraction/
Clip art from alingari.com

Instructors Guide 1

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Instructor’s

By: Emma Oyler

Overview: This unit is an eight-day unit on two digit

repeatedly in innovative situations for the students to apply new knowledge.

1.1 Represent two or three digit number with manipulative

Day 2.0 Identify subtraction problems with and without regrouping

2.1 Sort subtractions into two categories based on grouping or regrouping

computers, plickers and ipads.

Lesson Overview: This lesson will review place values representation

Resources or Materials Needed

Ipads or Chromebooks with app downloaded.

Spin Three Spinner (Appendix)

Three Spins Recording Sheet (Appendix)

Step 1: Pre-Instructional Activities

● Remind students that numbers are arranged in place values

Resources or Materials Needed

Smart Board and projector

Subtraction problem sort worksheet (Appendix)

Step 1: Pre-Instructional Activities

● Show on projector the video

● Read together the chant.

● Formative assessment will occur by correcting worksheet.

Resources or Materials Needed

Document Camera, screen, projector

Number line worksheet (Appendix)

Step 1: Pre-Instructional Activities

● Count by 5s, and 10 starting at 0.

Resources or Materials Needed

Step 1: Pre-Instructional Activities

● Review friendly numbers.

Step 3: Learner Participation

Lesson Overview: Students will be introduced to the subtraction algorithm.

Resources or Materials Needed

Chromebook or ipad with manipulative app downloaded

Step 1: Pre-Instructional Activities

● Show youtube video.

● Review the chant with the students.

Step 2: Content Presentation

from 1.” Repeat and practice.

Step 3: Learner Participation

● Formative assessment will be completed through questions and worksheet.

Lesson Overview: Students will practice the subtraction algorithm.

Resources or Materials Needed

Task Cards (Appendix)

Step 1: Pre-Instructional Activities

Step 2: Content Presentation

with different problems.

Step 3: Learner Participation

● Students will complete the task cards individually.

● Formative assessment will be completed through questions and observations.

Resources or Materials Needed

Individual Technology for each student

regrouping, the student will complete with at least 80% correct.

Step 1: Pre-Instructional Activities

Step 2: Content Presentation

Step 3: Learner Participation

to observe work completion.

Resources or Materials Needed

Test on double digit subtraction (See Appendix A)

9. 38-19 10. 91-16

1 point for answer_______ 1 point for answer_______

1 point for work_________ 1 point for work_________

1 point for answer_______ 2. 1 point for answer_______

1 point for answer_ 1 point for answer_

1 point for work_ 1 point for work_

1 point for answer_ 2. 1 point for answer_

1 point for work_ 3. 1 point for work_

1 point for answer_ 1 point for answer_

1 point for work_ 1 point for work

1 point for answer_ 1 point for answer_

1 point for work_ 1 point for work_

1 point for answer_ 1 point for answer_

1 point for work_ 1 point for work_

__ Red Blue

__ Red Blue

86-38= 86-38=

40+ _=80 40+ _=80

80+ _=86 80+ _=86

Now there are __tens and _ones

There_enough ones to subtractones. You________decompose a ten.

Thereenough ones to subtractones. You________decompose a ten.

There_enough ones to subtractones. You________decompose a

Now there are __tens and _ones

There_enough ones to subtractones. You________decompose a ten.

Thereenough ones to subtractones. You________decompose a ten.

There_enough ones to subtractones. You________decompose a

Now there are __tens and _ones

There_enough ones to subtractones. You________decompose a ten.

Thereenough ones to subtractones. You________decompose a ten.

There_enough ones to subtractones. You________decompose a

Now there are __tens and _ones

There_enough ones to subtractones. You________decompose a ten.

Thereenough ones to subtractones. You________decompose a ten.

There_enough ones to subtractones. You________decompose a

Now there are __tens and _ones

There_enough ones to subtractones. You________decompose a ten.

Thereenough ones to subtractones. You________decompose a ten.

There_enough ones to subtractones. You________decompose a

Now there are __tens and _ones

There_enough ones to subtractones. You________decompose a ten.

Thereenough ones to subtractones. You________decompose a ten.

There_enough ones to subtractones. You________decompose a