Color by subtraction math activity featuring a festive penguin in a Santa hat.
A coloring page featuring a penguin wearing a Santa hat, with math subtraction problems inside each section. The penguin is outlined in black and white, and the sections are labeled with numbers and subtraction equations. At the bottom, a color key indicates: Red = 7, Black = 9, Orange = 6, Gray = 4, Blue = 5, Purple = 2.