



Subtraction Equations
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These static and dynamic (with borrowing) equations encourage independent work with your base ten manipulatives. Use these to create visual equations. Layout the base ten minuend (the top number in a subtraction equation) on top of your work area. Then, physically remove the subtrahend (the bottom number) to create the difference. Guide the child to write down the equations and answers in their own math journal.
These equation cards are typically used alongside the bank game or stamp game and, as such, each equation includes four digits (units, tens, hundreds, and thousands). For subtraction, each minuend and subtrahend has four digits (minuend - subtrahend = difference).
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