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Strategy 1: Using Manipulatives or objects

Step 1: Take some colored buttons ( 20 buttons) on a check board.

Step 2: Speak aloud  that you are taking away 5 buttons from the 20 kept on the check board.

Step 3: Ask children to do back ward counting starting from 20 and reach the number which is left after removing 5 buttons.

You can apply this technique by calling every child in the class or make groups of 2 and give each group buttons or cards made of chart paper to do this activity.

Strategy 2: Count Back

Step 1: You can use a colored chalk for this.

Write a two digit number( ex 12) on the board and ask students to remove the number from it (ex 3)

12  ◊   ◊   ◊

11  10  9

equation will be= 12 -3= 9

Strategy 3: Visualize when solving word problems

Step 1: Ask students to visualize what is given in the word problem. for eaxmple :

Meera had 8 candies. She gave 3 candies to her friend. How many was she left with?

Step1: Meera= Ο Ο Ο Ο Ο Ο Ο Ο

Step 2: She GAVE= Ο Ο Ο

Step 3: Meera was left with=

equation: 8-3=

Refer to the site for more clarity: https://susanjonesteaching.com/subtraction-activities-first-grade/