<p>A pack of resources designed to support the teaching of subtraction with exchanging in Key Stage 2, particularly for children who are less secure with the concept. This includes:</p> <ul> <li>An example of a 3 digit subtraction involving exchanging, broken down into steps and exemplified with place value counters.</li> <li>10 questions for children to complete, each with a visual representation using place value counters.</li> <li>Questions without place value counters for children who are more secure with the concept.</li> </ul>