,,2G9N]'S 
               ,,ABACUS

           ,9/RUC;NS = ,USE


                  BY
           ,K>5 ,J4 ,POPPE


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             ,,9TRODUC;N            #A

  ,! ,2G9N]'S ,ABACUS IS ID1L =
9TRODUC+ VISU,Y IMPAIR$ /UD5TS 6E>LY
MA? 3CEPTS & NUMB] OP],NS1 Z WELL Z
6-MON ABACUS T]M9OLOGY4 ,X SUPPORTS
3CEPTS & SKILLS S* Z "O-TO-"O
CORRESPOND;E1 NUMB] M1N+ OR "U/&+1
A4I;N1 & SUBTRAC;N4 ,X AL L5DS XF
6PREP>+ A "Y /UD5T = 9TRODUC;N 6!
,CRANM] ,ABACUS4
  ,! /RUCTURE (! ,2G9N]'S ,ABACUS IS
"*IZ$ 0A BLACK RECTANGUL> FRAME :
SURR.DS TWO COLUMNS OR RODS ) #I MOVA#
:ITE B1DS ON EA*4 ,A R$ FELT BACKGR.D
PROVIDES A %>P VISUAL 3TRA/4 ,! SIMPLE
DESIGN (! ,2G9N]'S ,ABACUS ALL[S =
DIRECT REPRES5T,N (A GIV5 VALUE &
5H.ED R1DABIL;Y = 8LL F+]S40
  ,POSI;N+ = ,USE4 ,! ,2G9N]'S ,ABACUS
IS 9T5D$ 6BE PLAC$ ON A FLAT1 SECURE
SURFACE OR HELD 9 "O'S PALM )! COLUMNS
( B1DS P]P5DICUL> 6! US]'S BODY4 ,!
EMBOSS$ ,,APH LOGO 9DICATES ! TOP (!
ABACUS4
  .,OV]VIEW .( .,LESSONS4 ,! LESSONS
PROVID$ 9 ? BOOK >E A GUIDE 6PRES5T+ !
FUNC;NS (! ,2G9N]'S ,ABACUS4 ,!Y
PRES5T A />T+ PO9T = ABACUS 9/RUC;N &
>E >RANG$ 9 A PROGRESSIVE MANN] F
"O-TO-"O CORRESPOND;E "? SUBTRAC;N4 ,A
F9AL *APT] HI<LI<TS ! NATURAL %IFT F !
USE (! ,2G9N]'S ,ABACUS 6! ,CRANM]
,ABACUS4 ,LESSONS >E Z FOLL[S3

#1_4 ,"O-TO-,"O ,CORRESPOND;E
#2_4 ,SETT+ ,NUMB]S 9 ! ,"OS ,COLUMN
#3_4 ,SETT+ ,NUMB]S 9 ! ,T5S ,COLUMN
#4_4 ,US+ ,BO? ! ,T5S ,COLUMN &! ,"OS
  ,COLUMN 6,SET ,NUMB]S
#5_4 ,DIRECT ,A4I;N3 ,A4+ ,DIRECTLY 6!
  ,"OS ,COLUMN &/OR ! ,T5S ,COLUMN
#6_4 ,9DIRECT ,A4I;N3 ,A4+ 6! ,"OS
  ,COLUMN ) ,REGR\P+ 6! ,T5S ,COLUMN
#7_4 ,DIRECT ,SUBTRAC;N3 ,SUBTRACT+
  ,DIRECTLY F ! ,"OS ,COLUMN &/OR !
  ,T5S ,COLUMN
#8_4 ,9DIRECT ,SUBTRAC;N3 ,REGR\P+ F !
  ,T5S ,COLUMN 6! ,"OS ,COLUMN
#9_4 ,TRANSI;N F ! ,2G9N]'S ,ABACUS 6!
  ,CRANM] ,ABACUS                   #C

  .,T]M9OLOGY .,9TRODUC$4 ,"?\T !
LESSONS1 T]MS -MON 6ABACUS US]S >E
5C.T]$4 ,:5 A B1D IS 8SET0 OR MOV$
T[>D ! TOP (! FRAME1 X TAKES ON VALUE4
,9 3TRA/1 :5 A B1D IS 8CLE>$0 OR MOV$
AWAY F ! TOP (! FRAME1 X LOSES XS
VALUE4 ,X IS ESS5TIAL T ! ABACUS ALW 2
CLE>$1 ) ALL B1DS 9 BO? COLUMNS MOV$
T[>D ! BOTTOM (! FRAME1 2F ! US] 2G9S
SETT+ VALUES OR P]=M+ -PUT,NS4

         ,,2G9N]'S ,,ABACUS3
              ,LESSON #1
      ,"O-,TO-,"O ,CORRESPOND;E

  ,"H >E "S EXAMPLES ( H[ 6USE !
,2G9N]'S ,ABACUS 6ILLU/RATE "O-TO-"O
CORRESPOND;E4 ,9DIVIDUAL B1DS C 2 US$
6REPRES5T EA* FAMILY MEMB]1 EA* /UD5T
SITT+ AT A TA#1 & S =?4
  ,MY ,FAMILY ,MEMB]S C 2 %[N ON !
,2G9N]'S ,ABACUS )A B1D AT ! TOP "R =
,MOM1 ANO!R = ,DAD1 &A ?IRD = ,MATT4
  ,MY ,S*OOL ,TA# C 2 %[N )A B1D AT !
TOP "R = ,MATT1 "O = ,LISA1 "O = ,TOM1
"O = ,JANET1 & "O = ,*RIS4

    ,PRACTICE ,ACTIVITIES
  ,! SU7E/$ ACTIVITIES 2L PROVIDE
FUR!R PRACTICE ) "O-TO-"O CORRESPOND;E
US+ ! ,2G9N]'S ,ABACUS4 ,REM9D ! /UD5T
6ALW CLE> ! ABACUS 6Z]O 2F 2G9N+ EA*
ACTIV;Y4

#1_4 ,H ! /UD5T "N ! F\R S1SONS & SET
  A B1D = EA*4
#2_4 ,H ! /UD5T SET A B1D = E S.D HE>D
  )9 A SPECIFI$ "T4
#3_4 ,H ! /UD5T USE ! ,2G9N]'S ,ABACUS
  Z A SCOREC>D--SETT+ A B1D = EA*
  GOAL1 BASKET1 RUN1 \1 & S =?4
#4_4 ,H ! /UD5T SET A B1D = EA* BOOK 9
  HIS/H] DESK4

    ,V>I,NS
#1_4 ,HELP ! /UD5T SET ! TOTAL NUMB] (
  "DS UNTIL "S SPECIAL EV5T TAKES
  PLACE ON ! ,2G9N]'S ,ABACUS4 ,!N H !
  /UD5T CLE> A B1D AT ! SAME "T     #E
  EA* "D UNTIL ! EV5T O3URS4
#2_4 ,IF ASK$ 6PASS \ NAPK9S (OR "S?+
  ELSE) 6A SMALL GR\P1 ! /UD5T CD SET
  A B1D ON ! ,2G9N]'S ,ABACUS = EA*
  P]SON 9 ! GR\P4 ,HE OR %E CD !N CLE>
  A B1D = EA* NAPK9 PLAC$ 9 A PILE
  6TAKE 6! GR\P4

         ,,2G9N]'S ,,ABACUS3
              ,LESSON #2
   ,SETT+ ,NUMB]S 9 ! ,"OS ,COLUMN

  ,"H >E "S EXAMPLES ( NUMB]S SET 9 !
"OS COLUMN (I4E41 ! "R-H& COLUMN) ON !
,2G9N]'S ,ABACUS3

#0 IS SET ) NO B1DS AT ! TOP 9 EI
  COLUMN4
#1 IS SET ) NO B1DS AT TOP LEFT & #1
  B1D AT TOP "R4
#2 IS SET ) NO B1DS AT TOP LEFT & #2
  B1DS AT TOP "R4
#5 IS SET ) NO B1DS AT TOP LEFT & #5
  B1DS AT TOP "R4
#9 IS SET ) NO B1DS AT TOP LEFT & #9
  B1DS AT TOP "R4

    ,PRACTICE ,ACTIVITIES
  ,LET ! /UD5T PRACTICE SETT+ ! NUMB]S
GIV5 2L ON ! ,2G9N]'S ,ABACUS4 ,REM9D
! /UD5T 6ALW CLE> ! ABACUS 6Z]O 2F
2G9N+4
  ,PROVIDE FUR!R PRACTICE 0LETT+ !
/UD5T SET NUMB]S #0 "? #9 9 V>I\S R&OM
ORD]S Z WELL Z 9 SEQU5TIAL ORD]4

#1_4 ,SET #3
#2_4 ,SET #4
#3_4 ,SET #6
#4_4 ,SET #7
#5_4 ,SET #8

         ,,2G9N]'S ,,ABACUS3
              ,LESSON #3
   ,SETT+ ,NUMB]S 9 ! ,T5S ,COLUMN

  ,"H >E "S EXAMPLES ( NUMB]S SET 9 !
T5S COLUMN (I4E41 ! LEFT-H& COLUMN) ON
! ,2G9N]'S ,ABACUS4 ,NOTE T EA* B1D 9
! T5S COLUMN IS EQUAL TO #10 "OS4   #G

#10 IS SET ) #1 B1D AT TOP LEFT & NO
  B1DS AT TOP "R4
#30 IS SET ) #3 B1DS AT TOP LEFT & NO
  B1DS AT TOP "R4
#40 IS SET ) #4 B1DS AT TOP LEFT & NO
  B1DS AT TOP "R4
#70 IS SET ) #7 B1DS AT TOP LEFT & NO
  B1DS AT TOP "R4
#80 IS SET ) #8 B1DS AT TOP LEFT & NO
  B1DS AT TOP "R4

    ,PRACTICE ,ACTIVITIES
  ,LET ! /UD5T PRACTICE SETT+ ! NUMB]S
GIV5 2L ON ! ,2G9N]'S ,ABACUS4 ,REM9D
! /UD5T 6ALW CLE> ! ABACUS 6Z]O 2F
SETT+ ! NUMB] & 62G9 SETT+ ! NUMB] 9 !
LEFT COLUMN (I4E41 ! T5S COLUMN)_4
,PO9T \ 6! /UD5T T NO B1DS >E SET 9 !
"OS COLUMN S9CE Z]O IS ! SECOND DIGIT
9 EA* ( ^! NUMB]S4

#1_4 ,SET #20
#2_4 ,SET #50
#3_4 ,SET #60
#4_4 ,SET #90

    ,NOTE3
  ,"S *N MI<T F9D X HELP;L 6M>K ! FIF?
OR MI4LE B1D 9 EA* COLUMN ) TAPE 6MAKE
X EASY 6ID5TIFY Z AN IMPORTANT B5*M>K
ON ! ABACUS4

         ,,2G9N]'S ,,ABACUS3
              ,LESSON #4
      ,US+ ,BO? ! ,T5S ,COLUMN &
      ,"OS ,COLUMN 6,SET ,NUMB]S

  ,"H >E "S EXAMPLES ( NUMB]S SET ON !
,2G9N]'S ,ABACUS US+ BO? ! T5S COLUMN
&! "OS COLUMN3

#11 IS SET ) #1 B1D AT TOP LEFT & #1
  B1D AT TOP "R4
#32 IS SET ) #3 B1DS AT TOP LEFT & #2
  B1DS AT TOP "R4
#47 IS SET ) #4 B1DS AT TOP LEFT & #7
  B1DS AT TOP "R4
#86 IS SET ) #8 B1DS AT TOP LEFT & #6
  B1DS AT TOP "R4                   #I
#92 IS SET ) #9 B1DS AT TOP LEFT & #2
  B1DS AT TOP "R4

    ,PRACTICE ,ACTIVITIES
  ,F/ H ! /UD5T ID5TIFY ! T5S & "OS 9
EA* NUMB]4 ,!N LET ! /UD5T PRACTICE
SETT+ ! NUMB]S GIV5 2L ON ! ,2G9N]'S
,ABACUS4 ,REM9D ! /UD5T 6ALW CLE> !
ABACUS 6Z]O 2F 2G9N+4

#1_4 ,SET #17  #6_4 ,SET #94
#2_4 ,SET #29  #7_4 ,SET #41
#3_4 ,SET #65  #8_4 ,SET #37
#4_4 ,SET #78  #9_4 ,SET #69
#5_4 ,SET #53  #10_4 ,SET #84

         ,,2G9N]'S ,,ABACUS3
              ,LESSON #5
    ,DIRECT ,A4I;N3 ,A4+ ,DIRECTLY
         6! ,"OS ,COLUMN &/OR
            ! ,T5S ,COLUMN

  ,"H >E "S EXAMPLES ( A4I;N PRO#MS
SOLV$ ON ! ,2G9N]'S ,ABACUS 0A4+
DIRECTLY 6! "OS COLUMN &/OR ! T5S
COLUMN4 ,NOTICE T A4+ ALW 2G9S ON !
LEFT & MOVES 6! "R 5D+ 9 ! "OS COLUMN4

  ,EXAMPLE #1_3 #2+3 .K #5
  ,SET #2_4 (,ABACUS %[S NO B1DS AT
TOP LEFT & #B B1DS AT TOP "R4)
  ,ADD #3 "OS DIRECTLY 6! #B 9 ! "OS
COLUMN 6>RIVE AT ! SUM ( #5_4 (,ABACUS
%[S NO B1DS AT TOP LEFT & #5 B1DS AT
TOP "R4)

  ,EXAMPLE #2_3 #36+3 .K #39
  ,SET #36_4 (,ABACUS %[S #3 B1DS AT
TOP LEFT & #6 B1DS AT TOP "R4)
  ,ADD #3 "OS DIRECTLY 6! #6 9 ! "OS
COLUMN 6>RIVE AT ! SUM #39_4 (,ABACUS
%[S #3 B1DS AT TOP LEFT & #9 B1DS AT
TOP "R4)

  ,EXAMPLE #3_3 #21+45 .K #66
  ,SET #21_4 (,ABACUS %[S #2 B1DS AT
TOP LEFT & #1 B1D AT TOP "R4)
  ,ADD #4 T5S DIRECTLY 6! #2 9 ! T5S
COLUMN & #5 6! #1 9 ! "OS COLUMN
6>RIVE AT ! SUM #66_4 (,ABACUS     #AA
%[S #6 B1DS AT TOP LEFT & #6 B1DS AT
TOP "R4)

    ,PRACTICE ,PRO#MS
  ,LET ! /UD5T SOLVE ! FOLL[+ A4I;N
PRO#MS US+ ! ,2G9N]'S ,ABACUS4 ,REM9D
! /UD5T 6ALW CLE> ! ABACUS 6Z]O 2F
2G9N+4

#1_4 #2+1   #7_4 #42+5
#2_4 #5+4   #8_4 #71+8
#3_4 #6+2   #9_4 #33+44
#4_4 #3+3   #10_4 #27+52
#5_4 #57+2  #11_4 #56+41
#6_4 #11+7  #12_4 #30+40

  ,NOTE3 ,:5 3/RUCT+ YR [N A4I;N
PRO#MS1 REMEMB] T ! SUM C N"E EXCE$
#II ON ! ,2G9N]'S ,ABACUS4





         ,,2G9N]'S ,,ABACUS3
              ,LESSON #6
       ,9DIRECT ,A4I;N3 ,A4+ 6!
       ,"OS ,COLUMN ) ,REGR\P+
           6! ,T5S ,COLUMN

  ,IF "! >E N 5 B1DS 9 ! "OS COLUMN
6ADD ! NUMB] ( B1DS 9 A PRO#M1 !N
REGR\P+ 6! T5S COLUMN IS NEC4 ,USE !
FOLL[+ RULES 6HELP SOLVE A4I;N PRO#MS
ON ! ,2G9N]'S ,ABACUS :5 Y M/ REGR\P3

  ,6ADD #1, SET #1 T5 9 ! T5S COLUMN &
CLE> #9 "OS 9 ! "OS COLUMN4
  ,6ADD #2, SET #1 T5 9 ! T5S COLUMN &
CLE> #8 "OS 9 ! "OS COLUMN4
  ,6ADD #3, SET #1 T5 9 ! T5S COLUMN &
CLE> #7 "OS 9 ! "OS COLUMN4
  ,6ADD #4, SET #1 T5 9 ! T5S COLUMN &
CLE> #6 "OS 9 ! "OS COLUMN4
  ,6ADD #5, SET #1 T5 9 ! T5S COLUMN &
CLE> #5 "OS 9 ! "OS COLUMN4
  ,6ADD #6, SET #1 T5 9 ! T5S COLUMN &
CLE> #4 "OS 9 ! "OS COLUMN4
  ,6ADD #7, SET #1 T5 9 ! T5S COLUMN &
CLE> #3 "OS 9 ! "OS COLUMN4        #AC
  ,6ADD #8, SET #1 T5 9 ! T5S COLUMN &
CLE> #2 "OS 9 ! "OS COLUMN4
  ,6ADD #9, SET #1 T5 9 ! T5S COLUMN &
CLE> #1 "O 9 ! "OS COLUMN4

  ,EXAMPLE #1_3 #3+8 .K #11
  ,SET #3_4 (,ABACUS %[S NO B1DS AT
TOP LEFT & #3 B1DS AT TOP "R4)
  ,ADD #8 0SETT+ #1 T5 6! T5S COLUMN &
CLE>+ #2 "OS F ! "OS COLUMN 6>RIVE AT
! SUM #11_4 (,ABACUS %[S #1 B1D AT TOP
LEFT & #1 B1D AT TOP "R4)

  ,EXAMPLE #2_3 #77+3 .K #80
  ,SET #77_4 (,ABACUS %[S #7 B1DS AT
TOP LEFT & #7 B1DS AT TOP "R4)
  ,ADD #3 0SETT+ #1 T5 6! T5S COLUMN &
CLE>+ #7 "OS F ! "OS COLUMN 6>RIVE AT
! SUM #80_4 (,ABACUS %[S #8 B1DS AT
TOP LEFT & NO B1DS AT TOP "R4)

  ,EXAMPLE #3_3 #24+36 .K #60
  ,SET #24_4 (,ABACUS %[S #2 B1DS AT
TOP LEFT & #4 B1DS AT TOP "R4)
  ,ADD #3 T5S DIRECTLY 6! T5S COLUMN2
!N ADD #6 "OS 0SETT+ "O T5 9 ! T5S
COLUMN & CLE>+ #4 "OS F ! "OS COLUMN
6>RIVE AT ! SUM #60_4 (,ABACUS %[S #6
B1DS AT TOP LEFT & NO B1DS AT TOP "R4)

    ,PRACTICE ,PRO#MS
  ,LET ! /UD5T SOLVE ! FOLL[+ A4I;N
PRO#MS US+ ! ,2G9N]'S ,ABACUS4 ,REM9D
! /UD5T 6ALW CLE> ! ABACUS 6Z]O 2F
2G9N+4 ..,APPLY+ "O (! RULES ON PAGE
#8 W 2 .NEC4

#1_4 #8+2    #13_4 #75+5
#2_4 #9+3    #14_4 #19+4
#3_4 #6+4    #15_4 #68+2
#4_4 #8+5    #16_4 #89+1
#5_4 #5+6    #17_4 #66+24
#6_4 #3+7    #18_4 #35+47
#7_4 #4+8    #19_4 #11+39
#8_4 #7+9    #20_4 #54+39
#9_4 #21+9   #21_4 #45+26
#10_4 #36+6  #22_4 #68+15
#11_4 #53+7  #23_4 #72+18
#12_4 #44+6  #24_4 #26+66
                                   #AE
  ,NOTE3 ,:5 3/RUCT+ YR [N A4I;N
PRO#MS1 REMEMB] T ! SUM C N"E EXCE$
#99 ON ! ,2G9N]'S ,ABACUS4

         ,,2G9N]'S ,,ABACUS3
              ,LESSON #7
    ,DIRECT ,SUBTRAC;N3 ,SUBTRACT+
      ,DIRECTLY F ! ,"OS ,COLUMN
         &/OR ! ,T5S ,COLUMN

  ,"H >E "S EXAMPLES ( SOLV+ SUBTRAC;N
PRO#MS )! ,2G9N]'S ,ABACUS 0SUBTRACT+
DIRECTLY F ! "OS COLUMN &/OR ! T5S
COLUMN4 ,NOTICE T SUBTRACT+ ALW 2G9S
ON ! LEFT & MOVES 6! "R 5D+ 9 ! "OS
COLUMN4

  ,EXAMPLE #1_3 #8-2 .K #6
  ,SET #8_4 (,ABACUS %[S NO B1DS AT
TOP LEFT & #8 B1DS AT TOP "R4)
  ,SUBTRACT #2 "OS DIRECTLY F ! #8 9 !
"OS COLUMN 6>RIVE AT ! DI6];E #6_4
(,ABACUS %[S NO B1DS AT TOP LEFT & #6
B1DS AT TOP "R4)

  ,EXAMPLE #2_3 #25-4 .K #21
  ,SET #25_4 (,ABACUS %[S #2 B1DS AT
TOP LEFT & #5 B1DS AT TOP "R4)
  ,SUBTRACT #4 "OS DIRECTLY F ! #5 9 !
"OS COLUMN 6>RIVE AT ! DI6];E #21_4
(,ABACUS %[S #2 B1DS AT TOP LEFT & #1
B1D AT TOP "R4)

  ,EXAMPLE #3_3 #54-42 .K #12
  ,SET #54_4 (,ABACUS %[S #5 B1DS AT
TOP LEFT & #4 B1DS AT TOP "R4)
  ,SUBTRACT #4 T5S F ! #5 9 ! T5S
COLUMN 6>RIVE AT ! DI6];E #12_4
(,ABACUS %[S #1 B1D AT TOP LEFT & #2
B1DS AT TOP "R4)

    ,PRACTICE ,PRO#MS
  ,LET YR /UD5T SOLVE ! FOLL[+
SUBTRAC;N PRO#MS US+ ! ,2G9N]'S
,ABACUS4 ,REM9D ! /UD5T 6ALW CLE> !
ABACUS 6Z]O 2F 2G9N+ & 2G9 SUBTRACT+ F
! LEFT4


#1_4 #4-3   #7_4 #19-8             #AG
#2_4 #6-5   #8_4 #58-7
#3_4 #9-7   #9_4 #63-12
#4_4 #7-25  #10_4 #99-47
#5_4 #44-3  #11_4 #26-22
#6_4 #35-5  #12_4 #71-50

         ,,2G9N]'S ,,ABACUS3
              ,LESSON #8
   ,9DIRECT ,SUBTRAC;N3 ,REGR\P+ F
    ! ,T5S ,COLUMN 6! ,"OS ,COLUMN

  ,USE ! FOLL[+ RULES :5 SOLV+
SUBTRAC;N PRO#MS ON ! ,2G9N]'S ,ABACUS
:5 REGR\P+ F ! T5S COLUMN 6! "OS
COLUMN IS NEC4

  ,6SUBTRACT #1, CLE> #1 T5 F ! T5S
COLUMN & SET #9 "OS 9 ! "OS COLUMN4
  ,6SUBTRACT #2, CLE> #1 T5 F ! T5S
COLUMN & SET #8 "OS 9 ! "OS COLUMN4
  ,6SUBTRACT #3, CLE> #1 T5 F ! T5S
COLUMN & SET #7 "OS 9 ! "OS COLUMN4
  ,6SUBTRACT #4, CLE> #1 T5 F ! T5S
COLUMN & SET #6 "OS 9 ! "OS COLUMN4
  ,6SUBTRACT #5, CLE> #1 T5 F ! T5S
COLUMN & SET #5 "OS 9 ! "OS COLUMN4
  ,6SUBTRACT #6, CLE> #1 T5 F ! T5S
COLUMN & SET #4 "OS 9 ! "OS COLUMN4
  ,6SUBTRACT #7, CLE> #1 T5 F ! T5S
COLUMN & SET #3 "OS 9 ! "OS COLUMN4
  ,6SUBTRACT #8, CLE> #1 T5 F ! T5S
COLUMN & SET #2 "OS 9 ! "OS COLUMN4
  ,6SUBTRACT #9, CLE> #1 T5 F ! T5S
COLUMN & SET #1 "O 9 ! "OS COLUMN4

  ,EXAMPLE #1_3 #15-8 .K #7
  ,SET #15_4 (,ABACUS %[S #1 B1D AT
TOP LEFT & #5 B1DS AT TOP "R4)
  ,SUBTRACT #8 0CLE>+ #1 T5 F ! T5S
COLUMN & SETT+ #2 "OS 9 ! "OS COLUMN
6>RIVE AT ! DI6];E #7_4 (,ABACUS %[S
NO B1D AT TOP LEFT & #7 B1DS AT TOP
"R4)

    ,PRACTICE ,PRO#MS
  ,LET ! /UD5T SOLVE ! FOLL[+
SUBTRAC;N PRO#MS US+ ! ,2G9N]'S
,ABACUS4 ,REM9D ! /UD5T 6ALW CLE> !
ABACUS 6Z]O 2F 2G9N+4 ..,9DIRECT
SUBTRAC;N OR REGR\P+ W 2 .NEC4     #AI

#1_4 #13-5  #6_4 #32-23
#2_4 #21-9  #7_4 #83-77
#3_4 #36-8  #8_4 #55-47
#4_4 #54-6  #9_4 #42-28
#5_4 #72-5  #10_4 #64-7

  ,,TRANSI;N ,,F ,,! ,,2G9N]'S
,,ABACUS ,,6,,! ,,CRANM] ,,ABACUS
,9TRODUC;N 6! ,CRANM] ,ABACUS IS
RECOMM5D$ Z SOON Z ! VISU,Y IMPAIR$
/UD5T HAS MA/]$ ! A4I;N & SUBTRAC;N
MA? FACTS = #5 & #10_4 ,! ,CRANM]
,ABACUS W 5A# ! /UD5T 6BUILD ON !
3CEPTS & SKILLS ACQUIR$ DUR+ ! USE (!
,2G9N]'S ,ABACUS1 6"W ) VALUES GRT]
?AN #99, & 6P]=M O!R MA!MATICAL OP],NS
(E4G41 MULTIPLIC,N & DIVI.N)_4
  ,:5 F/ 9TRODUC+ ! /UD5T 6! ,CRANM]
,ABACUS1 ! T1*] MAY WANT 6PO9T \ !
PHYSICAL DI6];ES 2T ! ,CRANM] ,ABACUS
&! ,2G9N]'S ,ABACUS 9 A SIDE-BY-SIDE
FA%ION4 ,NOTA# *ANGES 9CLUDE ! FOLL[+3

-- 9CR1S$ NUMB] ( COLUMNS
-- DECR1S$ NUMB] ( B1DS P] COLUMN
-- 9CLU.N (A SEP>,N B> DIVID+ A S+LE
  R[ ( B1DS F #4 R[S 2L
-- REDUC;N 9 B1D SIZE (UN.S Y >E US+ !
  ,L>GE ,ABACUS)
-- APPE>.E ( RAIS$ DOTS & V]TICAL L9ES
  AL;G ! SEP>,N B>1 Z WELL Z ! BOTTOM
  (! FRAME : S]VE Z PLACE LOCATORS &
  -MAS OR DECIMALS1 RESPECTIVELY4

  ,! S+LE R[ ( B1DS ABV ! SEP>,N B> ON
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