This H level book covers subtraction again, but this time with regrouping numbers. The problems in this book will involve breaking up tens, not just straightforward subtraction with digits. Students that have practiced addition and subtraction with single digit numbers beforehand should understand and excel. The abacus problems are retained as a helpful tool for subtraction.
Learn regrouping of numbers in subtraction Use an abacus to regroup numbers while subtraction Practice fine motor skills by tracing and drawing