One strategy students can solve 2 digit subtraction problems (with and without regrouping) is by using a 100's board. Students use their place value understanding to move on a hundreds board to subtract. They move up 1 row for each ten they are subtracting. Then they move to the left 1 square for each one they are subtracting. You can first practice on hundreds boards then you can use these worksheets to reinforce their understanding. There is a quiz included. Students color the number path they take as they move along the hundreds board so you can see they are using place value understanding, not just counting backwards by ones.