This lesson gives the students the opportunity to chant and move. Students will learn a chant that helps them identify when to subtract and when to borrow before subtracting. Students will also learn a second chant that leads them through the process of borrowing. Both chants have movements to go along with the words. These movements are included in the lesson plan. This is great as an introduction for 1st and 2nd grade or a review for 3rd grade.