Regrouping in Subtraction for 2nd Grade ✏️

First I show with a visual model what REGROUPING actually means in itself (before we get into subtracting). One TEN is "broken down" into TEN ONES. We practice that concept with an example, changing 7 tens 6 ones into 6 tens 16 ones (the regrouping process).

Then I also involve subtraction. We regroup (aka borrow), then subtract 2-digit numbers. Before showing the regular way this is written down (with one number under the other), I use a model based on place value for a few exercises. For example:

7 tens 0 ones is regrouped as 6 tens 10 ones.

Then we subtract:

6 tens 10 ones
- 4 tens 8 ones
----------------------------
2 tens 2 ones

Lastly we get into the regular way of writing the subtraction, such as

62
- 27
---------

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https://www.mathmammoth.com/videos/grade_2/math_videos_2nd_grade.php