I created this template for a student who was really struggling with the break apart strategy for subtraction with regrouping. He had trouble keeping track of the steps but also wasn't quite understanding the concept. I put this template in a plastic sleeve so he could use it for multiple subtraction (with regrouping) equations. After lots of practice with this over a week or two, he was able to do it independently, but more importantly, he understood the strategy. I hope you have as much success with it as I did! :)
*I found it really helpful to model this for my student first so that he could see he needed to borrow from the tens for the first set of "ones".