Part 1: Count forward or backward as indicated. Part 2: Follow along with you instructor to solve the two subtraction problems below using Method 1 (standard regrouping) and Method 2 (shortcut for regrouping when subtracting with zeroes). Part 3: Solve using the shortcut for regrouping when subtracting with zeroes. Be sure to use your pencil tip to “touch and protect” the digit from which you are subtracting so that you do not accidentally cross it off. Part 4: Subtract. When regrouping, be sure you write a number above every digit that you cross out. For example, when you cross out two digits in “10” in the first problem, replace those two digits with “09” instead of just “9” (which has only one digit). Remember to “touch and protect” the digit from which you are subtracting. Part 5: Subtract.