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    sub w/ regrouping
    By Dana

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    Using MONEY, I believe, is the only way the students really comprehend regrouping. Using a pennies (ones) and dimes (tens) mat. 43-28:
    They see there are only 3 pennies and can not take 8 away. They totally relate to 10 pennies being equal to 1 dime, so making this "trade" is within their realm of thinking. Now they see the 13 pennies and there are only 3 dimes left to take the two away. I taught second grade the past two years and ALL of them grasped this concept. We used the money for an entire week and VERY gradually moved to paper pencil. Good Luck!!

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