Subtraction worksheet for practicing three-digit numbers with regrouping, featuring 20 problems and a coloring activity based on odd and even answers.

Here are the solutions to the subtraction problems. I have calculated each one carefully and determined if the answer is odd or even based on the instructions (Odd = Blue, Even = Orange).

1. $492 - 374 = 118$ (Even)
2. $494 - 279 = 215$ (Odd)
3. $583 - 247 = 336$ (Even)
4. $480 - 253 = 227$ (Odd)
5. $358 - 139 = 219$ (Odd)
6. $973 - 752 = 221$ (Odd)
7. $713 - 305 = 408$ (Even)
8. $677 - 258 = 419$ (Odd)
9. $812 - 704 = 108$ (Even)
10. $592 - 244 = 348$ (Even)
11. $558 - 429 = 129$ (Odd)
12. $653 - 548 = 105$ (Odd)
13. $358 - 109 = 249$ (Odd)
14. $952 - 646 = 306$ (Even)
15. $667 - 358 = 309$ (Odd)
16. $827 - 618 = 209$ (Odd)
17. $271 - 145 = 126$ (Even)
18. $835 - 237 = 598$ (Even)
19. $452 - 248 = 204$ (Even)
20. $483 - 125 = 358$ (Even)

Final Answer:
1. 118 (Orange)
2. 215 (Blue)
3. 336 (Orange)
4. 227 (Blue)
5. 219 (Blue)
6. 221 (Blue)
7. 408 (Orange)
8. 419 (Blue)
9. 108 (Orange)
10. 348 (Orange)
11. 129 (Blue)
12. 105 (Blue)
13. 249 (Blue)
14. 306 (Orange)
15. 309 (Blue)
16. 209 (Blue)
17. 126 (Orange)
18. 598 (Orange)
19. 204 (Orange)
20. 358 (Orange)