Subtraction with two exchanges Higher with extra reasoning sheet

In this higher ability worksheets, children subtract up to 4-digit numbers with more than one exchange, using the written method of column subtraction.
With extra reasoning sheet
with answer sheets

They perform subtractions involving two separate exchanges (for example, from the thousands and from the tens) as well as those with two-part exchanges (for example, from the thousands down to the tens if there are no hundreds in the first number). Remember, when completing the written method, it is vital that children are careful with where they put the digits, especially those that have been exchanged. Two-part exchanges can be confusing for children if they are unsure what each digit represents or where to put it.

Watch for not lining up the digits in the place value columns correctly. When exchanging a number, they may put the ones in the incorrect place. When exchanging over two columns, children may exchange directly from, for example, hundreds down to ones and miss out the exchange to tens.

Some high-level questioning will challenge high achieving students.

Does it matter which column you subtract first?

How can you subtract two numbers if one of them has fewer digits than the other?

If you cannot exchange from the tens/hundreds, what do you need to do?

Which column can you exchange from?