Math worksheet for 3-digit subtraction with regrouping, themed around surfing.

Let's solve each of the 3-digit subtraction problems with regrouping step by step. We'll show the work and then match the correct answers from the list on the right.

---

Problem 1: 446 - 384

```
446
- 384
-----
```

Start from the right:
- Ones: 6 - 4 = 2
- Tens: 4 - 8 → can't do, so borrow 1 from hundreds.
- Hundreds: 4 becomes 3, tens become 14
- 14 - 8 = 6
- Hundreds: 3 - 3 = 0

So, 446 - 384 = 62

✔ Answer: 62

---

Problem 2: 785 - 337

```
785
- 337
-----
```

- Ones: 5 - 7 → can't do, borrow from tens
- Tens: 8 becomes 7, ones become 15
- 15 - 7 = 8
- Tens: 7 - 3 = 4
- Hundreds: 7 - 3 = 4

So, 785 - 337 = 448

✔ Answer: 448

---

Problem 3: 583 - 237

```
583
- 237
-----
```

- Ones: 3 - 7 → borrow
- Tens: 8 → 7, ones: 13 - 7 = 6
- Tens: 7 - 3 = 4
- Hundreds: 5 - 2 = 3

So, 583 - 237 = 346

✔ Answer: 346

---

Problem 4: 648 - 362

```
648
- 362
-----
```

- Ones: 8 - 2 = 6
- Tens: 4 - 6 → borrow
- Hundreds: 6 → 5, tens: 14 - 6 = 8
- Hundreds: 5 - 3 = 2

So, 648 - 362 = 286

✔ Answer: 286

---

Problem 5: 551 - 389

```
551
- 389
-----
```

- Ones: 1 - 9 → borrow
- Tens: 5 → 4, ones: 11 - 9 = 2
- Tens: 4 - 8 → borrow
- Hundreds: 5 → 4, tens: 14 - 8 = 6
- Hundreds: 4 - 3 = 1

So, 551 - 389 = 162

✔ Answer: 162

---

Problem 6: 374 - 246

```
374
- 246
-----
```

- Ones: 4 - 6 → borrow
- Tens: 7 → 6, ones: 14 - 6 = 8
- Tens: 6 - 4 = 2
- Hundreds: 3 - 2 = 1

So, 374 - 246 = 128

✔ Answer: 128

---

Problem 7: 583 - 177

```
583
- 177
-----
```

- Ones: 3 - 7 → borrow
- Tens: 8 → 7, ones: 13 - 7 = 6
- Tens: 7 - 7 = 0
- Hundreds: 5 - 1 = 4

So, 583 - 177 = 406

✔ Answer: 406

---

Problem 8: 467 - 295

```
467
- 295
-----
```

- Ones: 7 - 5 = 2
- Tens: 6 - 9 → borrow
- Hundreds: 4 → 3, tens: 16 - 9 = 7
- Hundreds: 3 - 2 = 1

So, 467 - 295 = 172

✔ Answer: 172

---

Problem 9: 427 - 286

```
427
- 286
-----
```

- Ones: 7 - 6 = 1
- Tens: 2 - 8 → borrow
- Hundreds: 4 → 3, tens: 12 - 8 = 4
- Hundreds: 3 - 2 = 1

So, 427 - 286 = 141

✔ Answer: 141

---

Problem 10: 672 - 377

```
672
- 377
-----
```

- Ones: 2 - 7 → borrow
- Tens: 7 → 6, ones: 12 - 7 = 5
- Tens: 6 - 7 → borrow
- Hundreds: 6 → 5, tens: 16 - 7 = 9
- Hundreds: 5 - 3 = 2

So, 672 - 377 = 295

✔ Answer: 295

---

✔ Final Answers:

| Problem | Answer |
|--------|--------|
| 446 - 384 | 62 |
| 785 - 337 | 448 |
| 583 - 237 | 346 |
| 648 - 362 | 286 |
| 551 - 389 | 162 |
| 374 - 246 | 128 |
| 583 - 177 | 406 |
| 467 - 295 | 172 |
| 427 - 286 | 141 |
| 672 - 377 | 295 |

---

🔍 Matching to the answer bank:

The box on the right has these options:
- 62
- 141
- 448
- 295
- 346
- 406
- 286
- 172
- 162
- 128

All answers are present! So you would cut and paste each answer into the "PASTE HERE" box below its problem.

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📌 Summary of What to Do:

1. Solve each subtraction problem using regrouping (borrowing).
2. Match the correct answer from the list.
3. Cut out the number and paste it in the box.

Let me know if you'd like this formatted as a printable solution sheet!