Twenty subtraction problems a sheet, with the larger number always on top so no answer is ever negative, and both numbers written to the same number of decimal places so the points line up. Problems like 4.00 - 1.35 turn up regularly - the case worth practising, because there is nothing in the top number's decimal columns to take from and the borrowing runs through two of them at once.
Pairs that are equal are skipped rather than printed, since an answer of zero practises nothing. Set Decimal places to 1 to keep every number to a single place while borrowing across the point is still new.
Line up the decimal points, pad the shorter number with zeros so both have the same number of places, then subtract column by column, borrowing as usual.
No. Each pair is ordered so the larger number is on top.
There is nothing in the top number's decimal places to subtract from, so you borrow through two columns at once. It is the decimal version of 400 - 135.
Turn on Include Answer Pages and a matching key prints behind each worksheet page, with the problems in the same order.