This 7 slide Math Activ Studio flipchart teaches how to model subtraction and write subtraction sentences to find the difference. This lesson is aligned with the Houghton Mifflin Math Series, 3.6 - 1st grade. This lesson begins with the “Problem of the Day” in which students are given a subtraction problem demonstrating subtraction with 8 or less. Students then make their answer into a subtraction subtraction sentence. The student can manipulate and use the “cross out” technique with the visual manipulatives on the flipchart. Next, the flipchart displays the daily objective, then reviews vocabulary terms needed to understand the content of the lesson: zero, subtract, subtraction sentence, difference, with the necessary math symbols. Next, the teacher may model a subtraction sentence using the counters on the flipchart, then invite the students to do the same - the possibilities are endless with this particular slide! The students are then given a list of guided and individual work to complete (aligned with the textbook directions). The next page allows two class word problems for review and closure in which students must take subtraction and apply it the problems given. The last page gives a math journal entry using higher order thinking in which students must write a subtraction story about eight people then write a subtraction sentence that goes with their story.