This worksheet provides structured practice for students learning to subtract three-digit numbers that require borrowing or regrouping.

Let's solve each subtraction problem in the worksheet step by step, using three-digit subtraction with regrouping (also known as borrowing). We'll follow the example provided:

---

🔷 Example:

```
704
-256
----
448
```

We’ll use the same method for all problems.

---

✔ Problem 1: `341 - 163`

```
341
-163
----
```

- Ones place: 1 - 3 → can't do, borrow from tens.
- Tens digit is 4 → becomes 3, ones become 11.
- 11 - 3 = 8
- Tens place: 3 (after borrowing) - 6 → can't do, borrow from hundreds.
- Hundreds digit 3 → becomes 2, tens become 13.
- 13 - 6 = 7
- Hundreds place: 2 - 1 = 1

✔ Result: 178

---

✔ Problem 2: `635 - 247`

```
635
-247
----
```

- Ones: 5 - 7 → borrow. Tens: 3 → 2, ones: 15 - 7 = 8
- Tens: 2 - 4 → borrow. Hundreds: 6 → 5, tens: 12 - 4 = 8
- Hundreds: 5 - 2 = 3

✔ Result: 388

---

✔ Problem 3: `607 - 379`

```
607
-379
----
```

- Ones: 7 - 9 → borrow. Tens: 0 → can't borrow, so go to hundreds.
- Hundreds: 6 → 5, tens: 10 → but we need to borrow for ones.
- So: tens become 9, ones become 17 → 17 - 9 = 8
- Tens: 9 (after borrowing) - 7 = 2
- Hundreds: 5 - 3 = 2

✔ Result: 228

---

✔ Problem 4: `803 - 456`

```
803
-456
----
```

- Ones: 3 - 6 → borrow. Tens: 0 → need to go to hundreds.
- Hundreds: 8 → 7, tens: 10 → but borrow → tens become 9, ones become 13
- 13 - 6 = 7
- Tens: 9 - 5 = 4
- Hundreds: 7 - 4 = 3

✔ Result: 347

---

✔ Problem 5: `904 - 495`

```
904
-495
----
```

- Ones: 4 - 5 → borrow. Tens: 0 → go to hundreds.
- Hundreds: 9 → 8, tens: 10 → borrow → tens become 9, ones become 14
- 14 - 5 = 9
- Tens: 9 - 9 = 0
- Hundreds: 8 - 4 = 4

✔ Result: 409

---

✔ Problem 6: `510 - 373`

```
510
-373
----
```

- Ones: 0 - 3 → borrow. Tens: 1 → 0, ones: 10 - 3 = 7
- Tens: 0 - 7 → borrow. Hundreds: 5 → 4, tens: 10 - 7 = 3
- Hundreds: 4 - 3 = 1

✔ Result: 137

---

✔ Problem 7: `531 - 367`

```
531
-367
----
```

- Ones: 1 - 7 → borrow. Tens: 3 → 2, ones: 11 - 7 = 4
- Tens: 2 - 6 → borrow. Hundreds: 5 → 4, tens: 12 - 6 = 6
- Hundreds: 4 - 3 = 1

✔ Result: 164

---

✔ Problem 8: `962 - 389`

```
962
-389
----
```

- Ones: 2 - 9 → borrow. Tens: 6 → 5, ones: 12 - 9 = 3
- Tens: 5 - 8 → borrow. Hundreds: 9 → 8, tens: 15 - 8 = 7
- Hundreds: 8 - 3 = 5

✔ Result: 573

---

✔ Problem 9: `745 - 467`

```
745
-467
----
```

- Ones: 5 - 7 → borrow. Tens: 4 → 3, ones: 15 - 7 = 8
- Tens: 3 - 6 → borrow. Hundreds: 7 → 6, tens: 13 - 6 = 7
- Hundreds: 6 - 4 = 2

✔ Result: 278

---

✔ Problem 10: `823 - 645`

```
823
-645
----
```

- Ones: 3 - 5 → borrow. Tens: 2 → 1, ones: 13 - 5 = 8
- Tens: 1 - 4 → borrow. Hundreds: 8 → 7, tens: 11 - 4 = 7
- Hundreds: 7 - 6 = 1

✔ Result: 178

---

✔ Problem 11: `555 - 487`

```
555
-487
----
```

- Ones: 5 - 7 → borrow. Tens: 5 → 4, ones: 15 - 7 = 8
- Tens: 4 - 8 → borrow. Hundreds: 5 → 4, tens: 14 - 8 = 6
- Hundreds: 4 - 4 = 0

✔ Result: 068 → or 68

---

✔ Problem 12: `410 - 362`

```
410
-362
----
```

- Ones: 0 - 2 → borrow. Tens: 1 → 0, ones: 10 - 2 = 8
- Tens: 0 - 6 → borrow. Hundreds: 4 → 3, tens: 10 - 6 = 4
- Hundreds: 3 - 3 = 0

✔ Result: 048 → or 48

---

✔ Problem 13: `926 - 895`

```
926
-895
----
```

- Ones: 6 - 5 = 1
- Tens: 2 - 9 → borrow. Hundreds: 9 → 8, tens: 12 - 9 = 3
- Hundreds: 8 - 8 = 0

✔ Result: 031 → or 31

---

✔ Problem 14: `568 - 129`

```
568
-129
----
```

- Ones: 8 - 9 → borrow. Tens: 6 → 5, ones: 18 - 9 = 9
- Tens: 5 - 2 = 3
- Hundreds: 5 - 1 = 4

✔ Result: 439

---

📝 Final Answers:

| Problem | Answer |
|--------|--------|
| 341 - 163 | 178 |
| 635 - 247 | 388 |
| 607 - 379 | 228 |
| 803 - 456 | 347 |
| 904 - 495 | 409 |
| 510 - 373 | 137 |
| 531 - 367 | 164 |
| 962 - 389 | 573 |
| 745 - 467 | 278 |
| 823 - 645 | 178 |
| 555 - 487 | 68 |
| 410 - 362 | 48 |
| 926 - 895 | 31 |
| 568 - 129 | 439 |

---

✔ Summary:

All problems solved using regrouping (borrowing) when needed. The key steps are:
1. Start from the right (ones place).
2. If top digit is smaller than bottom, borrow from the next higher place.
3. Remember to reduce the borrowed digit by 1 and increase the current digit by 10.
4. Repeat for tens and hundreds.

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