To subtract 72 - 28 using regrouping (or borrowing), you can follow these steps:
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Set up the problem:
72 - 28
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Look at the ones column: Here you have 2 (from 72) and 8 (from 28). Since you cannot subtract 8 from 2, you need to borrow from the tens column.
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Borrow from the tens column: You can turn the 7 (in the tens place of 72) into 6, and then you add 10 to the 2 in the ones place, making it 12.
So, it looks like this now:
6 12 (after borrowing 1 from the 7) - 28
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Now subtract the ones column: 12 - 8 = 4.
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Then subtract the tens column: 6 - 2 = 4.
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Combine the results: The answer is 44.
So, \(72 - 28 = 44\).