I have the children set up their problems:

Look at the ones column

Which # is bigger

Circle the biggest #

If the biggest # is on the top stop and then do the following

circle the subtraction sign to remind you to take away and make an arrow on the right hand side to remind you to subtract or take away going down

If the # is bigger on the bottom ( in the one's column) then you have to go next door and borrow 10

Put your pencil down take one from the top number and write it over the number a

Add ten to the top ones number

Circle the subtraction sign

Draw the arrow going down

Now you are ready to subtract

82

-69

I teach LD students and they have finally gotten it!