Digi-Blocks are manipulatives that reinforce the concept of grouping by tens. Students place small blocks into rectangular holders that fit exactly 10 blocks. The full holder then becomes a single entity -- a group of ten. For more information on Digi-Blocks, go to http://www.digi-block.com/.
You may wish to make a two-column chart, labeled "Understanding or Misunderstanding" and "Next Instructional Moves," to help you organize your thinking for each problem. If you are working in a group, these charts could be the basis for a meaningful discussion on how to assess students' understanding of the concept of subtraction and the processes for computation.