Subtraction can be easy but when a child doesn't understand the concept, it can be a problem.
One day, Wayne came to me asking me to teach him how to solve a subtraction question which his dad has given him. It was a little difficult for his age as it involves "borrow".
This is how I taught him:
One day, Wayne came to me asking me to teach him how to solve a subtraction question which his dad has given him. It was a little difficult for his age as it involves "borrow".
This is how I taught him:

The top right number represents YOU. In this case, you have 6 sweets in your pocket.
The bottom right number represents your brother (kor kor). One day, kor kor come to you and say, "Wayne, please give me 8 sweets."
Do you have enough to sweets to give him? NO!
The top left number represents mummy. So, you ran to mummy and ask mummy to lend you some sweets but mom only has sweets in packets. Each packet has 10.
So, she took one packet and give it to you.
Now, you open the packet and give kor kor 8 sweets. How many sweets are left in that packet? 2.
How many do you have in your pocket originally? 6
How many sweets in total do you have left? 8
So, that's the answer on the right (unit column).
Back to mummy, mummy has 3 packets originally but after giving you one packet, how many packets does mummy have now? 2
That's the answer on the left (tens column)
SO, your answer for 36-8 is 28.
He understood and was so eager to try the next question. Way to go, Wayne!