This is a complete lesson about how to teach regrouping in subtraction (borrowing) step-by-step with numbers, meant for grade. The lesson contains a teaching video, instruction with visual models, and many exercises.
Subtraction Freebie - Regrouping Enjoy this FREE subtraction visual reminder for students! I have used this little rhyme for years with my students to help them understand when to borrow. They love doing this in class, and it really helps!