Grid of subtraction problems designed to help students practice regrouping techniques.

Let's solve each subtraction problem in the worksheet using subtraction with borrowing (also known as regrouping). We'll go step by step for each one.

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Row 1

1. 63 - 17
- 3 < 7 → borrow from tens: 13 - 7 = 6
- 5 (after borrowing) - 1 = 4
→ 46

2. 40 - 19
- 0 < 9 → borrow: 10 - 9 = 1
- 3 (after borrowing) - 1 = 2
→ 21

3. 34 - 45
- 4 < 5 → borrow: 14 - 5 = 9
- 2 (after borrowing) - 4 → can't do, so need to borrow again? Wait — 34 is smaller than 45 → result is negative
But since this is a two-digit subtraction, and 34 < 45, we get:
→ -11 (but typically in such worksheets, problems are designed so that top number > bottom. So maybe typo?)
Let’s double-check: 34 - 45 = -11, but perhaps it's meant to be 45 - 34? No, as written, it's 34 - 45.
→ -11 (but likely not expected here; let's assume it's okay)

However, if we assume only positive results are expected, perhaps it's a mistake. But we’ll proceed.

4. 92 - 69
- 2 < 9 → borrow: 12 - 9 = 3
- 8 - 6 = 2
→ 23

5. 68 - 39
- 8 < 9 → borrow: 18 - 9 = 9
- 5 - 3 = 2
→ 29

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Row 2

6. 62 - 16
- 2 < 6 → borrow: 12 - 6 = 6
- 5 - 1 = 4
→ 46

7. 83 - 37
- 3 < 7 → borrow: 13 - 7 = 6
- 7 - 3 = 4
→ 46

8. 63 - 17
- 3 < 7 → borrow: 13 - 7 = 6
- 5 - 1 = 4
→ 46

9. 94 - 69
- 4 < 9 → borrow: 14 - 9 = 5
- 8 - 6 = 2
→ 25

10. 63 - 48
- 3 < 8 → borrow: 13 - 8 = 5
- 5 - 4 = 1
→ 15

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Row 3

11. 98 - 49
- 8 < 9 → borrow: 18 - 9 = 9
- 8 (after borrowing) - 4 = 4
→ 49

12. 56 - 37
- 6 < 7 → borrow: 16 - 7 = 9
- 4 - 3 = 1
→ 19

13. 64 - 57
- 4 < 7 → borrow: 14 - 7 = 7
- 5 - 5 = 0
→ 07 or 7

14. 72 - 69
- 2 < 9 → borrow: 12 - 9 = 3
- 6 - 6 = 0
→ 03 or 3

15. 82 - 78
- 2 < 8 → borrow: 12 - 8 = 4
- 7 - 7 = 0
→ 04 or 4

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Row 4

16. 72 - 64
- 2 < 4 → borrow: 12 - 4 = 8
- 6 - 6 = 0
→ 08 or 8

17. 83 - 47
- 3 < 7 → borrow: 13 - 7 = 6
- 7 - 4 = 3
→ 36

18. 61 - 29
- 1 < 9 → borrow: 11 - 9 = 2
- 5 - 2 = 3
→ 32

19. 66 - 27
- 6 < 7 → borrow: 16 - 7 = 9
- 5 - 2 = 3
→ 39

20. 86 - 39
- 6 < 9 → borrow: 16 - 9 = 7
- 7 - 3 = 4
→ 47

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Row 5

21. 74 - 49
- 4 < 9 → borrow: 14 - 9 = 5
- 6 - 4 = 2
→ 25

22. 71 - 42
- 1 < 2 → borrow: 11 - 2 = 9
- 6 - 4 = 2
→ 29

23. 70 - 35
- 0 < 5 → borrow: 10 - 5 = 5
- 6 - 3 = 3
→ 35

24. 50 - 26
- 0 < 6 → borrow: 10 - 6 = 4
- 4 - 2 = 2
→ 24

25. 60 - 44
- 0 < 4 → borrow: 10 - 4 = 6
- 5 - 4 = 1
→ 16

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✔ Final Answers (in order):

| Problem | Answer |
|--------|--------|
| 63 - 17 | 46 |
| 40 - 19 | 21 |
| 34 - 45 | -11 |
| 92 - 69 | 23 |
| 68 - 39 | 29 |
| 62 - 16 | 46 |
| 83 - 37 | 46 |
| 63 - 17 | 46 |
| 94 - 69 | 25 |
| 63 - 48 | 15 |
| 98 - 49 | 49 |
| 56 - 37 | 19 |
| 64 - 57 | 7 |
| 72 - 69 | 3 |
| 82 - 78 | 4 |
| 72 - 64 | 8 |
| 83 - 47 | 36 |
| 61 - 29 | 32 |
| 66 - 27 | 39 |
| 86 - 39 | 47 |
| 74 - 49 | 25 |
| 71 - 42 | 29 |
| 70 - 35 | 35 |
| 50 - 26 | 24 |
| 60 - 44 | 16 |

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🔍 Notes:

- The problem 34 - 45 results in a negative number (-11). This might be an error in the worksheet, as most elementary subtraction with borrowing exercises avoid negative answers. If the intention was 45 - 34, then answer would be 11.
- All other problems involve borrowing and are correctly solvable.

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✔ Recommended Solution Table (with corrections if needed):

If you're filling out the worksheet, write:

```
46 21 -11 23 29
46 46 46 25 15
49 19 7 3 4
8 36 32 39 47
25 29 35 24 16
```

But if negatives aren't allowed, consider checking if 34 - 45 was meant to be 45 - 34 → then answer is 11.

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Let me know if you'd like a printable version or a step-by-step breakdown of any specific problem!