Instructional Video
Khan Academy

Khan Academy: Arithmetic and Pre Algebra: Why Borrowing Works

2nd - 5th
This video shows subtraction of numbers up to four digits, and a recap of borrowing and regrouping. Practice problems are available. [8:34]
Instructional Video
Khan Academy

Khan Academy: Arithmetic and Pre Algebra: Level 4 Subtraction

6th - 8th Standards
This video teaches subtraction of up to five-digit numbers using borrowing or regrouping. Practice problems are available. [8:47]
Instructional Video
Khan Academy

Khan Academy: Arithmetic and Pre Algebra: Subtraction Word Problem

2nd - 5th
This video shows how to solve a subtraction word problem using borrowing or regrouping. Practice problems are available. [5:09]
Instructional Video
Khan Academy

Khan Academy: Subtraction With Borrowing (Regrouping): Level 4 Subtraction

5th - 8th Standards
This video demonstrate subtraction of up to five-digit numbers using regrouping.