Twenty subtraction problems a sheet, with the larger amount always on top so no answer is ever negative. Amounts land on whole dollars often enough that problems like $4.00 - $1.35 turn up regularly, which is the case worth practising: borrowing across two columns at once.
Pairs that are equal are skipped rather than printed, since an answer of zero practises nothing. Set Amounts to Under $1 to keep everything inside the cents column while borrowing is still new.
Align the decimal points, subtract the cents, borrowing a dollar as 100 cents if you need to, then subtract the dollars. A whole-dollar amount on top means borrowing through two columns.
No. Each pair is ordered so the larger amount is on top.
Turn on Include Answer Pages and a matching key prints behind each worksheet page, with the problems in the same order and every answer written to the cent.
It is the arithmetic behind it. Making change from a note is a subtraction of exactly this kind, written the same way.