This number sense lesson focuses on subtracting numbers (two digits long). The lesson includes research-based strategies and questions that help prepare students for assessments. In this lesson, students determine if regrouping is needed. Then, they subtract digits in the ones place, and in the tens place. Finally, students read the problem and sum aloud. In addition to the lesson, there are "lining up subtraction" flashcards along with seven pages of Independent Practice and review with questions modeled after current adaptive testing items.

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