1.  Teacher will explain subtraction with regrouping by using an explanatory chart and subtraction poem (images attached) that while subtraction if the number at ones place is small on top then we will take 1 ten from tens place and regroup it into 10 ones (break tens to show ones).

2.  For better understanding of the concept of subtraction with regrouping a video (video attached) will be shown and students will be asked to listen carefully and understand.

3. To make students understand the application of the concept of subtraction in real life, some word problems will be given to solve related to real life situation and as students are already know the connection between addition and subtraction so, practice exercises will be given to check their answers of subtraction with addition.

