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Once these simple straightforward concepts are mastered children will be able to carry and borrow with ease.

CARRYING is a mathematical action you perform when adding two numerals (1, 2, 3, 4, 5, 6, 7, 8, 9, and 0) together in a mathematical problem. Numerals are commonly referred to as numbers (a series of numerals such as 12, 123, and 585). I will address them as such in these instructions. In performing these procedures with a child, you will need a place to sit, a surface to work on (I will call a table), 31 popsicle sticks/pennies/like pieces of candy, etcetera, 2 pencils, at least 2-3 sheets of blank paper, patience, a willingness to teach, and the belief this process may be easier than you think.

Allow the child to get a visual image by counting out twenty-four of the items you've chosen to work with, and placing them in a column on the table. Then, have him/her count out seven items and align them below the twenty-four. Ask how much is twenty-four plus seven. The answer, thirty-one should be given.

Have the child write twenty-four plus seven in a columned math problem on a piece of paper. You do the same. The twenty-four should be above the seven. There should be a plus sign to the left of the seven, further out than the number two.

Draw a vertical line between the number two and the number four, down passed the seven, and across the horizontal line (that should be written below the minus sign and the seven). Have the child do the same. After the vertical line crosses the horizontal line, there should be enough space to separate the numbers that are going to be written below the horizontal line. Explain that the tens column is the column the number two is in; and that numbers four and seven are in the ones column.
NOTE: The purpose of the vertical line is to help the child grasp the concept that the numbers are lined up in columns. Make sure your and the child's numbers are lined up properly.

Tell the child that the numbers in the ones column must be added together before the numbers in the tens column are added together. Ask the child how much you get when you add four to seven. Once the correct answer, eleven, has been given, explain that you are going to "put down" one of the number ones below the seven just below the horizontal line in the ones column, but that you'll have to "carry" the other number over to the tens column because you cannot have two numbers next to each other in the ones column. Write a number one below the horizontal line. Place the

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