About this worksheet
Fourteen Year 2 subtraction calculations over three pages, plus one reasoning question. On page 1, pupils use base 10 pictures for four calculations with no exchange, from 46 - 21 to 79 - 52. Page 2 has four that need an exchange, such as 61 - 34, and each picture already shows one ten crossed out with ten ones drawn beside the ones. Page 3 drops the pictures. It has six calculations with a box for working, including the missing number in ___ + 24 = 60, then asks how many tens and ones Sam has after exchanging in 63 - 27. An answer key is included.
