Children master division skills…with a fun-to-use regrouping kit that makes complicated math problems easy to solve! Our kit includes a regrouping tray with 85 place value tiles representing ones, tens, hundreds and thousands—plus 40 self-checking problem cards that feature two-, three- and four-digit numbers. Children simply place a problem card onto the tray, then count out place value coins to solve the problem. We’ve even included a handy write & wipe card that lets children record their work. Plastic tray measures 8 5/8" x 14 1/4".