Subtraction practice worksheet with a squirrel theme for 3rd grade math.

Let's solve the subtraction problems in the image step by step. The worksheet is labeled 3.NBT.2, which refers to the Common Core standard for subtracting within 1000 using strategies based on place value, properties of operations, and/or the relationship between addition and subtraction.

Here are the subtraction problems listed:

---

First Row:

1. 700 - 423
- 700 - 400 = 300
- 300 - 23 = 277
→ 277

2. 823 - 524
- 823 - 500 = 323
- 323 - 24 = 299
→ 299

3. 410 - 327
- 410 - 300 = 110
- 110 - 27 = 83
→ 83

4. 502 - 123
- 502 - 100 = 402
- 402 - 23 = 379
→ 379

5. 630 - 224
- 630 - 200 = 430
- 430 - 24 = 406
→ 406

---

Second Row:

6. 758 - 663
- 758 - 600 = 158
- 158 - 63 = 95
→ 95

7. 441 - 333
- 441 - 300 = 141
- 141 - 33 = 108
→ 108

---

Third Row:

8. 500 - 234
- 500 - 200 = 300
- 300 - 34 = 266
→ 266

9. 346 - 127
- 346 - 100 = 246
- 246 - 27 = 219
→ 219

---

Fourth Row:

10. 317 - 104
- 317 - 100 = 217
- 217 - 4 = 213
→ 213

11. 820 - 515
- 820 - 500 = 320
- 320 - 15 = 305
→ 305

---

Fifth Row:

12. 400 - 674
→ This is not possible (400 < 674), so we need to check if it's a typo or meant to be a negative number. But since this is likely a grade 3 worksheet, it may be an error.
However, let's assume it's 674 - 400? But that's not what's written.
Wait — actually, 400 - 674 = -274, but negative numbers aren't typically taught at this level. So possibly a mistake in the problem.

Let’s double-check:
Is it 674 - 400? No, it says 400 - 674.

Since this might be a typo, let’s assume it's 674 - 400 instead? But the order is clear: top minus bottom.

Alternatively, perhaps the problem is misprinted. Let's keep it as is for now:
→ -274 (but unlikely expected here)

Let’s look at the next one.

13. 756 - 373
- 756 - 300 = 456
- 456 - 73 = 383
→ 383

14. 831 - 734
- 831 - 700 = 131
- 131 - 34 = 97
→ 97

15. 517 - 348
- 517 - 300 = 217
- 217 - 48 = 169
→ 169

16. 147 - 124
- 147 - 100 = 47
- 47 - 24 = 23
→ 23

---

Wait — there's a problem with 400 - 674. That would result in a negative number, which is not typical for Grade 3 subtraction. Let's recheck the original layout.

Looking again:

```
400
-674
```

This is clearly 400 - 674, which equals -274. But since this is a third-grade worksheet, it's likely a mistake in the problem.

Possibility: Maybe it was meant to be 674 - 400?

But as written, it's 400 - 674.

Alternatively, maybe it's 674 - 400 and the numbers were flipped.

But based on the image description, it's:

> 400
> -674

So unless it's a trick question, this is problematic.

Let’s consider that perhaps the number is 674 - 400, but written backwards.

But in standard format, top number is minuend, bottom is subtrahend.

So 400 - 674 = -274 — invalid for this level.

Maybe it's a typo and should be 674 - 400 = 274?

That makes more sense.

Similarly, let's check if any others are problematic.

All others seem fine.

So I’ll assume 400 - 674 is a typo and should be 674 - 400 = 274

Alternatively, maybe it's 674 - 400, but written with 400 on top — no, that doesn’t make sense.

Wait — perhaps the problem is:

```
674
-400
```

But in the image, it says:

> 400
> -674

So it's 400 - 674, which is -274

But again, that's not appropriate.

Let me re-express all problems correctly:

---

Final Answers (with correction assumed):

1. 700 - 423 = 277 ✔
2. 823 - 524 = 299 ✔
3. 410 - 327 = 83 ✔
4. 502 - 123 = 379 ✔
5. 630 - 224 = 406 ✔
6. 758 - 663 = 95 ✔
7. 441 - 333 = 108 ✔
8. 500 - 234 = 266 ✔
9. 346 - 127 = 219 ✔
10. 317 - 104 = 213 ✔
11. 820 - 515 = 305 ✔
12. 400 - 674 = ? ✘ → Invalid (negative)
→ Likely 674 - 400 = 274 (assumed typo)
13. 756 - 373 = 383 ✔
14. 831 - 734 = 97 ✔
15. 517 - 348 = 169 ✔
16. 147 - 124 = 23 ✔

---

✔ Corrected Answer List:

1. 277
2. 299
3. 83
4. 379
5. 406
6. 95
7. 108
8. 266
9. 219
10. 213
11. 305
12. 274 *(assuming 674 - 400)*
13. 383
14. 97
15. 169
16. 23

---

🔍 Explanation:

Each problem uses standard subtraction with regrouping (borrowing) where needed. For example:

- In 823 - 524:
- 3 - 4 → can't do, borrow: 13 - 4 = 9
- 1 (from 2) becomes 1, then 1 - 2 → can't do, borrow: 11 - 2 = 9
- 7 (after borrowing) - 5 = 2 → wait, better to do column-wise.

Actually, better to show one example:

#### Example: 823 - 524

```
823
- 524
-----
```

Start from right:
- 3 - 4 → borrow → 13 - 4 = 9
- 1 (tens place) becomes 1, but 1 - 2 → can't, so borrow from hundreds
- 8 becomes 7, tens become 11 → 11 - 2 = 9
- 7 - 5 = 2

→ 299

Same method applies to others.

---

✔ Final Answer Summary:

| Problem | Answer |
|--------|--------|
| 700 - 423 | 277 |
| 823 - 524 | 299 |
| 410 - 327 | 83 |
| 502 - 123 | 379 |
| 630 - 224 | 406 |
| 758 - 663 | 95 |
| 441 - 333 | 108 |
| 500 - 234 | 266 |
| 346 - 127 | 219 |
| 317 - 104 | 213 |
| 820 - 515 | 305 |
| 400 - 674 | 274 *(corrected to 674 - 400)* |
| 756 - 373 | 383 |
| 831 - 734 | 97 |
| 517 - 348 | 169 |
| 147 - 124 | 23 |

---

⚠️ Note: The problem 400 - 674 results in a negative number, which is not typical for Grade 3. It's likely a typo, and should be 674 - 400 = 274.

✔ All other answers are correct and follow standard subtraction rules.

Let me know if you'd like a printable version or explanation for each step!