I explain in detail how to regroup twice when you have zero tens. (3-digit subtraction). First we look at a visual model of ones, tens, and hundreds. We have to break down a hundred into 10 tens, and one of the tens in to 10 ones. I also use a model based on place value where each number is written in expanded form (with its parts). These models help children understand what is going on and why it all works. Lastly we learn to do the regrouping in the regular subtraction algorithm (one number written under the other).
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Regrouping twice in subtraction
Math Mammoth Grade 3 curriculum
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