First you make them memorize single digit subtraction X - Y where X >= Y. Then you extend that to small double digit numbers.
Then you teach “borrowing”. 351-213. Subtract the 1s column. Can’t take 3 from 1, so borrow 10 from the 5 in the 10s column, making 11 in the 1s column and 4 in the 10s.
First you make them memorize single digit subtraction X - Y where X >= Y. Then you extend that to small double digit numbers.
Then you teach “borrowing”. 351-213. Subtract the 1s column. Can’t take 3 from 1, so borrow 10 from the 5 in the 10s column, making 11 in the 1s column and 4 in the 10s.
Definitely more clear, right?