This math worksheet focuses on the subtraction of two-digit numbers with regrouping. The worksheet presents subtraction problems, each structured vertically to reinforce the alignment of the tens and ones columns. Examples include subtracting numbers like 35 from 91, 52 from 61, and 22 from 69. To help a student better understand subtracting 2-digit numbers with regrouping, use visual aids and hands-on activities. Start with concrete objects like blocks or counters representing tens and ones, showing how a group of ten can be broken into ones. When subtracting, if the top digit in the ones place is smaller than the bottom, demonstrate how to "borrow" from the tens column by physically rearranging the blocks.