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In this video, you see a student modeling subtraction with regrouping over zeros using base-10 blocks (concrete), but also recording her work using the standard algorithm (abstract), so you see the connection between concrete and abstract learning.
Using the manipulatives builds understanding for the abstract process! While it might seem like it takes more time to use manipulatives, it actually saves time in the long run. Don’t skip that step! If a student doesn’t understand the place value concepts behind subtraction with regrouping, spending additional time practicing the algorithm at the abstract level, with no concrete support, won’t build understanding. It’s difficult to memorize procedures that you don’t understand. Using base-10 blocks alongside the algorithm helps to reinforce the understanding of the part place value plays in subtraction with regrouping.