This is a thing I made for a student of mine which I think might be useful for others who have trouble remembering the steps involved in subtracting with regrouping. I tried to make it as simple as possible while covering everything he is likely to miss. It goes through the whole process with an example, then gradually removes the training wheels, leaving only the graphic organizer. The 2nd page is just a full page of the organizers with no instructions.
This organizer is laid out in such a way as to minimize the chance of my student getting confused and doing something like subtracting the borrowed 1 rather than treating it as a 10s digit. If it were over the ones column, he would. When I have encouraged him to write his numbers this way, he has gotten them right.
This is going to be a series eventually, but that's it for now.
Made in Libreoffice.