When you subtract with regrouping, remember the BBB rule:

1
When you subtract with regrouping, remember the
BBB rule
4 13
1 14
5 3 - 2 5
I
2 4 - 1 9
I
I
I
Excuse me, Mr. Ten?

• When the big number is on the bottom then you
  borrow!

2
Subtraction Song
2 8 If theres more on the top no need to
stop! - 1 6
1 16
2 6 If theres more on the floor go next
door - 1 9 and get ten more!
I
I
1 16

• 2 6 If the numbers are the same zero is the
  game!
• 1 9
• 0 7

I
I