Worksheet 1: five standard-form numbers (50, 22, 46, 85, 96) to split into tens and ones, with one column of each row pre-filled
Worksheet 1 lower half: two subtraction problems, 76 minus 8 and 42 minus 9, set out in a labelled tens-and-ones grid
Worksheet 2: five further numbers (29, 47, 75, 38, 84) under the instruction to fill in the missing place-value number by regrouping
Worksheet 2 lower half: 82 minus 7 and 64 minus 5 in the same grid layout
A marked copy of each worksheet with all five regroupings completed and both subtractions worked
The reminder "cross out one 10 and move to ones place" printed beside each worked subtraction on the marked copies

WFO Creative