Just to check - I presume that you write 35-23 as a mistake, meaning 35+23, as the working that you have shown is for the addition calculation? If you really did mean the subtraction calculation, then your reasoning doesn't work!
In your position, I would draw the numberline for your son (as in draw the initial line), then 'scribe' the jumps in for him (or he can write the numbers and you can draw the jumps / vice versa, depending on which bit he is finding it hardest to get neat).
I would then put on his homework: X told me what to do, I scribed it for him.
Tbh, as his teacher I would want to know about his reasoning, not about the presentation of the numberline. As long as it was readable, went from left to right (as in smaller numbers at the left hand end) and his jumps were labelled legibly, I'd be happy.
About 'going in the same direction for subtraction as for adding', I presume you mean counting on to find the difference between two numbers which are reasonably close together? The reason for teaching it is that 'counting back' for subtraction is inefficient when the numbers are close together (imagine calculation 2285 - 2278 - 'counting back' means taking away thousands, then hundreds, then tens, then units, whereas 'counting up to find the difference' means counting up 2 to get to 80, then 5 more to get to 8.