This worksheet is about subtraction with decimals and regrouping if necessary.
Example
Work out the subtraction.
891.32  857.4 = 

Answer
Step 1. Line up the decimal points, inserting zeros if needed for 857.40.
Step 2. Subtract, starting with the hundredths place, 2  0 = 2.
Step 3. Move to the tenths place. We need to regroup, so 1 in the ones place becomes 0 and 3 in the tenths place becomes 13. Subtract 13  4 = 9.
Step 4. Move to the ones place, to the left of the decimal. We need to regroup, so 9 in the tens place becomes 8 and 0 in the ones place becomes 10. Subtract 10  7 = 3.
Step 5. Subtract in the tens place 8  5 = 3 and then subtract in the hundreds place, 8  8 = 0.
Answer: 33.92
The answer is 33.92