Teaching subtraction with regrouping can be tricky. It is a hard concept for some children to grasp, so lots of practice and repetition is needed! I found a resource on Teacherspayteachers.com that I really enjoyed, and the kids had a great time too! It includes a fold-able that teaches students the steps to subtraction with regrouping. This is great to keep in their desks as something to refer back to at anytime! It also includes lots of practice worksheets, with differentiation. It is $4.00, but WELL WORTH IT!
Y'all go try it and tell me what you think!