To analyze Sid's work:
1. **Sid's answer of 32 is correct.** - This statement is **false.** The correct answer for 346 - 214 is 132.
2. **Sid lined up the place values correctly.** - This statement is **true.** The numbers are in the correct columns (hundreds, tens, and units).
3. **Sid forgot to subtract the hundreds place, so his answer is incorrect.** - This statement is **true.** In his subtraction, he did not correctly account for the hundreds place (3 - 2), which led him to an incorrect answer.
4. **Sid should have written 214 on top and 346 on bottom.** - This statement is **false.** It is standard to place the larger number on top when performing subtraction, which he did correctly.
So, the two true statements are:
- **Sid lined up the place values correctly.**
- **Sid forgot to subtract the hundreds place, so his answer is incorrect.**