Khan Academy
Khan Academy: Arithmetic and Pre Algebra: Why Borrowing Works
This video shows subtraction of numbers up to four digits, and a recap of borrowing and regrouping. Practice problems are available. [8:34]
Khan Academy
Khan Academy: Arithmetic and Pre Algebra: Level 4 Subtraction
This video teaches subtraction of up to five-digit numbers using borrowing or regrouping. Practice problems are available. [8:47]
Khan Academy
Khan Academy: Arithmetic and Pre Algebra: Subtraction Word Problem
This video shows how to solve a subtraction word problem using borrowing or regrouping. Practice problems are available. [5:09]
Khan Academy
Khan Academy: Subtraction With Borrowing (Regrouping): Level 4 Subtraction
This video demonstrate subtraction of up to five-digit numbers using regrouping.