This video illustrates the use of an efficient counting on strategy that students may practice to solve simple subtraction problems without the use of manipulatives. When students use a counting on strategy to solve a subtraction problem, they must be able to hold one number in working memory; however, an important working memory strategy to teach students and allow students to practice includes using fingers to track counting. Counting on is an efficient strategy that students may use to quickly determine the solution to a subtraction problem.  With enough practice opportunities students will soon be able to perform simple arithmetic without the use of working memory strategies such as finger counting.