Subtraction with borrowing (regrouping)
You can subtract 21 from 45, but are a bit perplexed trying to subtract 26 from 45 (how do you subtract the 6 in 26 from the 5 in 45). This tutorial is your answer. You'll see that we can essentially "regroup" the value in a number from one place to another to solve your problem. This is also often called borrowing (although it is like "borrowing" sugar from your neighbor in that you never give it back).