Prepare in advance 20 green cubes and a favorite toy animal of your baby.
Put 10 in one group in front of the baby. Put another 10 behind you so that the baby can’t see them. Say: let’s talk about subtraction. Look, we have some cubes. Let’s count them. Start counting by pointing to each cube: 1,2,3,4,5,6,7,8,9,10. Show 10 fingers and say: ten! There are ten cubes. Here comes (toy) and takes away 3. Count 3 by pointing to each of them cubes and put them away in a separate group. Say: let us see how many we still have left with the baby. Count the cubes that are left by pointing to each of them: 1,2,3,4,5,6,7. Show 7 fingers and say: there are 7 cubes left with the baby. Let’s make an equation. Take out 10 cubes you were hiding. Put them on the left. Count them by pointing to each cube: 1,2,3,4,5,6,7,8,9,10. Show 10 fingers and say We had 10 cubes. Here came a (toy) and took away 3 cubes. Put the “-“sign after 10 cubes & put another 3 cubes after then “-“ sign and show 3 fingers. Put the sign “=” and say: there are 7 cubes left with the baby. Put another 7 cubes, count them and show 7 fingers. Say: 10-3=7. Point to 10 cubes and say: they are called minuend. Point to the three cubes and say they are called subtrahend. Point to the 7 cubes and say: they are called difference.
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