Create a blackboard plan for a Grade 3 lesson on subtracting two-digit numbers with borrowing.

here is the blackboard plan, just like the sample in the picture:

Blackboard Plan

Lesson Plan: Subtracting Two-Digit Numbers (with Borrowing)

• Topic: Subtraction with Borrowing
• Grade Level: Grade 3
• Time: 45 minutes

1. Lesson Objectives:

• Students will subtract two-digit numbers using the vertical method.
• Students will understand how to "borrow" from the tens place.

2. Materials Needed:

• Counting blocks (tens and ones)
• Whiteboard or blackboard
• Worksheet

3. Lesson Steps:

• Step 1: Review Easy Subtraction (5 minutes)
  • Solve problems like $54 - 23$ using the vertical form.
  • Example: $$\begin{array}{c} 54 \\ -23 \\ \hline 31 \\ \end{array}$$