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Regrouping with addition is essentially the same idea as subtraction, but instead of borrowing from your neighbor, you're giving to your neighbor.

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Double Digit Addition with Regrouping - 1st and 2nd Grade

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Subtraction with Regrouping - Math Video for 2nd Grade

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After borrowing and completing your subtraction problems, your answer is 15!

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Once you have gotten your ones spot which is equals 5. You move on to the tens spot, since you have borrowed from the tens the 5 now equals 4 leaving you with 4-3 which then equals 1!

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After you have borrowed the number above should be big enough to subtract from now. After borrowing from the next door neighbor (the 5) your number 2 will now equal 12, so you proceed to do 12-7 which equals 5.

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After you have vertically aligned the numbers you will then begin your next step of borrowing.

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How to Borrow in Subtraction! ...for Kids!

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You know you need to regroup when the number you are trying to subtract from is smaller than the number below. For example, in the problem 52-37 the 7 is smaller than the 2.