This document provides an example of regrouping in subtraction by framing it as making change from $2.53 for something that costs $1.97. It walks through subtracting 253 - 197 by first subtracting the ones place (3 - 7), realizing there are not enough pennies and trading a dime for ten pennies, then subtracting the dimes place and realizing there are not enough dimes so trading a dollar for ten dimes. The final answer is 56 with 1 dollar and 5 dimes remaining. In summary, regrouping in subtraction involves trading a higher place value for lower ones when there are not enough in the current place.