Math worksheet for practicing subtraction with regrouping, titled "Subtracting With ALL Regrouping (D)".

Problem Description:

The task involves solving subtraction problems that require regrouping (borrowing) in all columns. Each problem consists of two numbers, and we need to calculate the difference between them.

Solution Approach:

1. Understand Regrouping: When subtracting, if the digit in the minuend (top number) is smaller than the corresponding digit in the subtrahend (bottom number), we need to borrow from the next higher place value.
2. Perform Subtraction Step-by-Step: For each problem, align the numbers by place value, subtract column by column, and regroup as necessary.
3. Verify Each Step: Ensure that borrowing is correctly applied and the calculations are accurate.

Detailed Solutions:

#### Row 1:
1. 116 - 47
- Align:
```
116
- 47
```
- Subtract:
- Ones place: 6 - 7 → Borrow 1 from tens place → 16 - 7 = 9
- Tens place: 0 (after borrowing) - 4 → Borrow 1 from hundreds place → 10 - 4 = 6
- Hundreds place: 0 (after borrowing) - 0 = 0
- Result: 69

2. 481 - 88
- Align:
```
481
- 88
```
- Subtract:
- Ones place: 1 - 8 → Borrow 1 from tens place → 11 - 8 = 3
- Tens place: 7 (after borrowing) - 8 → Borrow 1 from hundreds place → 17 - 8 = 9
- Hundreds place: 3 (after borrowing) - 0 = 3
- Result: 393

3. 934 - 87
- Align:
```
934
- 87
```
- Subtract:
- Ones place: 4 - 7 → Borrow 1 from tens place → 14 - 7 = 7
- Tens place: 2 (after borrowing) - 8 → Borrow 1 from hundreds place → 12 - 8 = 4
- Hundreds place: 8 (after borrowing) - 0 = 8
- Result: 847

4. 570 - 89
- Align:
```
570
- 89
```
- Subtract:
- Ones place: 0 - 9 → Borrow 1 from tens place → 10 - 9 = 1
- Tens place: 6 (after borrowing) - 8 → Borrow 1 from hundreds place → 16 - 8 = 8
- Hundreds place: 4 (after borrowing) - 0 = 4
- Result: 481

#### Row 2:
1. 701 - 43
- Align:
```
701
- 43
```
- Subtract:
- Ones place: 1 - 3 → Borrow 1 from tens place → 11 - 3 = 8
- Tens place: 9 (after borrowing) - 4 = 5
- Hundreds place: 6 (after borrowing) - 0 = 6
- Result: 658

2. 312 - 38
- Align:
```
312
- 38
```
- Subtract:
- Ones place: 2 - 8 → Borrow 1 from tens place → 12 - 8 = 4
- Tens place: 0 (after borrowing) - 3 → Borrow 1 from hundreds place → 10 - 3 = 7
- Hundreds place: 2 (after borrowing) - 0 = 2
- Result: 274

3. 420 - 85
- Align:
```
420
- 85
```
- Subtract:
- Ones place: 0 - 5 → Borrow 1 from tens place → 10 - 5 = 5
- Tens place: 1 (after borrowing) - 8 → Borrow 1 from hundreds place → 11 - 8 = 3
- Hundreds place: 3 (after borrowing) - 0 = 3
- Result: 335

4. 914 - 57
- Align:
```
914
- 57
```
- Subtract:
- Ones place: 4 - 7 → Borrow 1 from tens place → 14 - 7 = 7
- Tens place: 0 (after borrowing) - 5 → Borrow 1 from hundreds place → 10 - 5 = 5
- Hundreds place: 8 (after borrowing) - 0 = 8
- Result: 857

#### Row 3:
1. 455 - 57
- Align:
```
455
- 57
```
- Subtract:
- Ones place: 5 - 7 → Borrow 1 from tens place → 15 - 7 = 8
- Tens place: 4 (after borrowing) - 5 → Borrow 1 from hundreds place → 14 - 5 = 9
- Hundreds place: 3 (after borrowing) - 0 = 3
- Result: 398

2. 653 - 57
- Align:
```
653
- 57
```
- Subtract:
- Ones place: 3 - 7 → Borrow 1 from tens place → 13 - 7 = 6
- Tens place: 4 (after borrowing) - 5 → Borrow 1 from hundreds place → 14 - 5 = 9
- Hundreds place: 5 (after borrowing) - 0 = 5
- Result: 596

3. 924 - 39
- Align:
```
924
- 39
```
- Subtract:
- Ones place: 4 - 9 → Borrow 1 from tens place → 14 - 9 = 5
- Tens place: 1 (after borrowing) - 3 → Borrow 1 from hundreds place → 11 - 3 = 8
- Hundreds place: 8 (after borrowing) - 0 = 8
- Result: 885

4. 141 - 88
- Align:
```
141
- 88
```
- Subtract:
- Ones place: 1 - 8 → Borrow 1 from tens place → 11 - 8 = 3
- Tens place: 3 (after borrowing) - 8 → Borrow 1 from hundreds place → 13 - 8 = 5
- Hundreds place: 0 (after borrowing) - 0 = 0
- Result: 53

#### Row 4:
1. 348 - 99
- Align:
```
348
- 99
```
- Subtract:
- Ones place: 8 - 9 → Borrow 1 from tens place → 18 - 9 = 9
- Tens place: 3 (after borrowing) - 9 → Borrow 1 from hundreds place → 13 - 9 = 4
- Hundreds place: 2 (after borrowing) - 0 = 2
- Result: 249

2. 250 - 78
- Align:
```
250
- 78
```
- Subtract:
- Ones place: 0 - 8 → Borrow 1 from tens place → 10 - 8 = 2
- Tens place: 4 (after borrowing) - 7 → Borrow 1 from hundreds place → 14 - 7 = 7
- Hundreds place: 1 (after borrowing) - 0 = 1
- Result: 172

3. 906 - 37
- Align:
```
906
- 37
```
- Subtract:
- Ones place: 6 - 7 → Borrow 1 from tens place → 16 - 7 = 9
- Tens place: 9 (after borrowing) - 3 = 6
- Hundreds place: 8 (after borrowing) - 0 = 8
- Result: 869

4. 880 - 85
- Align:
```
880
- 85
```
- Subtract:
- Ones place: 0 - 5 → Borrow 1 from tens place → 10 - 5 = 5
- Tens place: 7 (after borrowing) - 8 → Borrow 1 from hundreds place → 17 - 8 = 9
- Hundreds place: 7 (after borrowing) - 0 = 7
- Result: 795

#### Row 5:
1. 820 - 99
- Align:
```
820
- 99
```
- Subtract:
- Ones place: 0 - 9 → Borrow 1 from tens place → 10 - 9 = 1
- Tens place: 1 (after borrowing) - 9 → Borrow 1 from hundreds place → 11 - 9 = 2
- Hundreds place: 7 (after borrowing) - 0 = 7
- Result: 721

2. 415 - 19
- Align:
```
415
- 19
```
- Subtract:
- Ones place: 5 - 9 → Borrow 1 from tens place → 15 - 9 = 6
- Tens place: 0 (after borrowing) - 1 → Borrow 1 from hundreds place → 10 - 1 = 9
- Hundreds place: 3 (after borrowing) - 0 = 3
- Result: 396

3. 110 - 42
- Align:
```
110
- 42
```
- Subtract:
- Ones place: 0 - 2 → Borrow 1 from tens place → 10 - 2 = 8
- Tens place: 0 (after borrowing) - 4 → Borrow 1 from hundreds place → 10 - 4 = 6
- Hundreds place: 0 (after borrowing) - 0 = 0
- Result: 68

4. 656 - 69
- Align:
```
656
- 69
```
- Subtract:
- Ones place: 6 - 9 → Borrow 1 from tens place → 16 - 9 = 7
- Tens place: 4 (after borrowing) - 6 → Borrow 1 from hundreds place → 14 - 6 = 8
- Hundreds place: 5 (after borrowing) - 0 = 5
- Result: 587

Final Answers:

```
69, 393, 847, 481
658, 274, 335, 857
398, 596, 885, 53
249, 172, 869, 795
721, 396, 68, 587
```

Thus, the final boxed answer is:
\boxed{69, 393, 847, 481, 658, 274, 335, 857, 398, 596, 885, 53, 249, 172, 869, 795, 721, 396, 68, 587}