Math worksheet with penguin-themed subtraction and addition problems to solve a riddle.
A math worksheet featuring subtraction and addition problems with two-digit numbers, each problem labeled with a letter. At the top, three penguins are depicted with pom-poms. Below the grid of problems, the riddle "What do penguins eat for lunch?" is written, with a code at the bottom to solve the riddle. The worksheet is titled "Smiling and Shining in Second Grade" and includes clip art by D.J. Inkers.