Money is intuitive for many students, even when the underlying math is not. For example, I often find that students who do not understand well the concept of Base 10 place value do understand $10 and $1 bills. With this in mind, I created a virtual scaffolded handout that builds on student intuitive understanding of the bills through the use of $10 and $1 bills to represent regrouping. Here is a video showing how I use it.
In the photo below, at the top, a $10 bill was borrowed into the ones column. The reason is that $7 needed to be paid (subtracted) but there were only five $1 bills. In the photo below, bottom, the $10 bill was converted into ten $1 bills. On the left side of the handout, the writing on the numbers shows the “mathy” way to write out the borrowing.
Once the student begins work with only the numbers, the $10s and $1s can be referenced when discussing the TENS and ONES places of the numbers. This will allow the student to make a connection between the numbers and their intuitive, concrete representation of the concept.