Learning how to borrow when subtracting is very difficult and abstract for some students. n I created a game in which a ten is traded for ten ones to pay bills.  By repeating the process students learn to trade a ten for ten ones.  After the game we will practice subtraction problems to solidify the process of borrowing.    Students will be evaluated by trading in tens for ones during the game.  Students will further be evaluated by working on subtraction problems.  I will post certificates for completing the class in the classroom later.  There is no homework.