<div dir="ltr">Okay, I hate teaching borrowing using proper Nemeth code. It is so complicated. I know the abacus is the best way to accomplish this but what would you suggest in teaching subtraction when borrowing is involved?<br clear="all"><div><br>-- <br><div class="gmail_signature" data-smartmail="gmail_signature"><div>Marianne Denning, TVI, MA</div><div>Teacher of students who are blind or visually impaired</div><div>(513) 607-6053</div></div>
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