This packet helps students practice how to subtract fractions when borrowing is needed. Each problem is oriented vertically, which is usually how these problems are in textbooks. Each page has a random set of 12 problems. Each page also has a speed and accuracy guide, to help students see how fast and how accurately they should be doing these problems. After doing all 72 problems, students should be more comfortable doing these problems and have a clear understanding of how to solve them.