Use base 10 blocks to practice decomposition. Set TU, HTU orThHTU. Drag blocks off bottom line to cancel those on top to subtract.

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<embed><a href='https://mathszone.co.uk/count-and-understand/base-10-blocks-subtraction-nvlm/' target='_blank'><p class='ff-style-highlight' style='font-size:1.3rem'>Base 10 Blocks Subtraction – NVLM</p><img src='https://mathszone.co.uk/wp-content/uploads/thumbimg2446.jpg' width='100%' style='max-width:300px;'></a></embed>