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How fun! Beginning counters practice with subtraction concepts as they draw apples onto trees and focus on the term fewer. The first tree pictured here has nine apples, and they count and record the number. On the next tree (which is blank), youngsters draw three fewer apples than on the first, counting and recording this number. They do this one more time on a third tree. The number 0-10 are written at the bottom of this sheet in case scholars need a reminder as they write the totals. Challenge them to imagine how many apples a fourth tree (with three fewer apples) would have.