How do you regroup on a subtraction?

I hope this is what you're looking for. The concept of regrouping (borrowing) is so that students can see what actually happens in it. For example, to subtract 52 - 38, we write 52 as 50 + 2 (breaking it down into its tens and ones). Then, regrouping means that 50 + 2 becomes 40 + 12.