This book is designed as a resource for grades 1 - 3. Advanced first graders may use this at mid year to end of year. Third grade classes may use it for remediation and to brush up on concept retention. This resource is mainly meant to be used as a focusing activity to create a transition into math for second graders. It will start off slow but, the results will be evident as the delivery method outlined inside the book allows the student to develop a mental picture of what is happening in operation being performed when regrouping and borrowing. At the point of student mastery, the students can remove the training wheels and borrow in standard form with ease. After teaching middle school math for years, I had the opportunity to teach second grade. Middle school students usually came into my class weak in the basic operations. I found that year long practice by my second grade class yielded students who could add and subtract well as if it were second nature. Practice made perfect.