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Where does the frog stop? Help youngster visualize subtraction with a frog on 10 steps. He starts on the step coordinated with the minuend and hops down based on the subtrahend. By doing this, scholars are counting on backwards and experiencing subtraction at an introductory level. After five of these, they solve 15 number sentences to find the difference. There are examples for both sections here, but consider doing the first few together to model this skill.