3. Subtraction within 100 with
Regrouping
Subtraction of two digit numbers with regrouping is
done when the ones column in the minuend is
smaller than the subtrahend.
We regroup or rename the digits in the tens or ones
column. Subtract the ones. Subtract the digits in the
tens column.
The expanded form of solution shows how to borrow
from a higher place value and regroup when we
subtract numbers.