If the two values being subtracted are mixed fractions, it is often easier to turn them into improper fractions to perform the subtraction. This avoids any kind regrouping or borrowing from the minuend fraction if the numerator in the subtrahend is larger.
If you make your own, you can just draw three circles on a page and then 2-5 triangles on a page, and ask the child to match each circle with a triangle by drawing a line from shape to shape. Vary the shapes and the amounts. Sometimes the amounts should be equal, sometimes not.