Learners are able subtract whole numbers up to 100 with regrouping. They are shown how they can write this example as 42-27 = 15 and indicate how they write the regrouping on the computation. Students are shown how to check the answer by adding 15 + 27 = 42. They are divided into groups of three or four. Learners work through subtractions that require regrouping, using the story of Wanda One and Tommy Ten to help them.