Subtracting With Borrowing. Subtraction by "Regrouping". (Also called "borrowing" or "trading"). The lesson contains a teaching video.
The following diagrams show how to subtract from numbers with zeros.
Multiple Digit Subtraction worksheets with a more conventional mix of problems (includes borrowing/regrouping.) This fractions worksheet is great for practicing how to add, subtract and borrow with fractional inch measurements that you would find on a tape measure.
Scroll down the page for more examples. This how-to video describes how to subtract fractions using the borrowing method. Subtract With Borrowing: When the digit being subtracted is greater than the digit being subtracted from, we have to seek help from the top number in the next column (to the left).