Subtracting Over Zeroes Beach Themed Worksheets

This is a digital printable file that teaches how to subtract over zeroes as well as why we do it the way we do it and what exactly happens there.

There is a one page lesson with step by step instructions and 10 additional pages of worksheets with a beach theme to make it a little more fun. This as it's own lesson and worksheets really solidifies these important math concepts for your 2nd to 3rd grader who needs to know you cannot borrow from a zero.