The following site gives a great illustrated and animated explanation for regrouping when subtracting.
http://www.mathsisfun.com/numbers/subtraction-regrouping.html
Another topic we have been working on is subtracting across zero. Most students have surprisingly done very well with this skill - it is usually pretty challenging!
Click on the link below and scroll down to find a tutorial, sample games and a quiz to check your child's understanding or mastery.
http://www.macmillanmh.com/math/2009/ca/student/grade3/chapter_03.html
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