Write a short and simple grade three mathematics lesson plan in very simple English words, based on the picture

Here is a simple Grade 3 Mathematics lesson plan based on the picture you sent:

Lesson Plan: Subtracting Two-Digit Numbers (with Borrowing)

• Topic: Subtraction of Two-Digit Numbers (with Borrowing)
• Grade Level: Grade 3
• Time: 45 minutes

1. Lesson Objectives:

• Students will learn to subtract two-digit numbers using the vertical method.
• Students will understand how to use blocks to show subtraction.
• Students will know when they need to "borrow" a ten.

2. What Students Already Know:

• How to subtract small numbers (like $18 - 9$).
• How to subtract two-digit numbers without borrowing (like $35 - 12$).
• Numbers up to 100.

3. Materials Needed:

• Counting blocks (tens and ones blocks)
• Whiteboard or blackboard
• Markers or chalk
• Worksheet with subtraction problems

4. Lesson Steps:

• Step 1: Review Easy Subtraction (5 minutes)

  • Start with a few simple subtraction problems that do not need borrowing.
  • Example: $54 - 23$
  • Ask students to solve them using the vertical method.

• Step 2: Introduce a Problem with Borrowing (15 minutes)

  • Write a problem like $45 - 27$ on the board.
  • Ask: "Can we take 7 from 5 in the ones place?" (Answer: No).
  • Explain "borrowing" using blocks:
    • Show 4 tens and 5 ones with blocks.
    • Explain that we need more ones. Take 1 ten block from the 4 tens (now 3 tens).
    • Exchange that 1 ten block for 10 one blocks. Add these 10 ones to the 5 ones (now 15 ones).
    • Now you have 3 tens and 15 ones.
  • Show how to write this vertically: $$\begin{array}{c} \phantom{0}\overset{3}{\cancel{4}}\overset{15}{\cancel{5}} \\ -27 \\ \hline \end{array}$$
  • Subtract the ones: $15 - 7 = 8$.
  • Subtract the tens: $3 - 2 = 1$.
  • The answer is $\boxed{\text{18}}$.

• Step 3: Practice Together (15 minutes)

  • Do another problem together, like $63 - 28$
  • Guide students to follow the borrowing steps, using blocks if needed.

• Step 4: Independent Practice (10 minutes)

  • Give students a few problems to solve on their own.
  • Walk around and help students who need it.

5. Homework:

• Give students a worksheet with 5-10 subtraction problems that require borrowing to practice at home.