Free Subtraction with regrouping Tic-Tac-Toe

I was in a classroom this week and the students were learning how to divide with 2-digit divisors. Over and over, I saw students get wrong answers. As I looked over their work, the problem wasn't that they didn't know the steps to division. They were having problems subtracting, especially when they had to re-group.

Even though this was a 5th grade classroom, it is always necessary to fill in gaps that students have. If students can't subtract without making lots of mistakes, they can't divide. Even students who were dividing using the partial quotients method have to divide.

I made this quick tic-tac-toe game for the teacher to use so students can practice subtracting without using just a worksheet.

Download it for free here.

Are there gaps that you see in your grade level that you have to go back and teach again or have students practice? What are they?