How to Teach Subtraction with Borrowing

Hiii all mathematics teachers....Do you get stuck when you deal with teaching subtraction with borrowing to your pupils at second grade?
It's a good news for you.. Are you ready?
Here we go....I hope and wish, pupils will get a deep understanding about subtraction with borrowing. last but not least, i hope you can develop your own teaching and learning design which is suitable in your contexts chosen.