Sample problem demonstrates subtraction with borrowing (regrouping).
Emphasis is on recognizing the problem (trying to subtract a larger number in the ones column from a smaller number) and solving this by regrouping one of the tens into ones to allow for the "normal" subtraction (small from big).
Practice worksheets for this type of question can be found here:
Explore all of our subtraction worksheets, from subtracting by counting objects to subtracting large numbers in columns.
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