Subtract 2-digit numbers by regrouping (unbundling a ten into ten ones) when the ones digit is too small.
Sometimes the top ones digit is smaller than the ones digit you need to subtract, like 32 - 17: you cannot take 7 away from 2. So you unbundle one ten from the tens place into 10 more ones.
After unbundling, the ones place has 10 extra to work with, and the tens place has one fewer ten. The total value of the number does not change -- you have just rearranged it.
Mastery looks like: They regroup correctly when subtracting and the ones digit is too small, including problems with a zero in the ones place.
Common stumbles: Subtracting the smaller digit from the larger regardless of position (flipping the ones); forgetting to reduce the tens place by one after unbundling.
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