Third grade math, try this online manipulative as a proof drawing for addition and subtraction. It helps show regrouping! It needs Java and is pretty finicky. Try edge/explorer. http://nlvm.usu.edu/en/nav/frames_asid_155_g_2_t_1.html
Remember that the third grade math homework HR pages are optional learning. I have two groups this week, multi-digit subtraction and the kids who have already demonstrated mastery are working on multi-step story problems.