The task for reasoning is only to try, one after another, numbers that seem promising and to select the right one when found. With a little stimulus and direction children can thus derive the subtractions up to those with 9 as the larger number. Let them then be taught to do the same with the printed forms:—

Subtract

978586
356224etc.

and 9 − 7 = ..., 9 − 5 = ..., 7 − 5 = ..., etc.

In the case of the divisions, suppose that the pupil has learned his first table and gained surety in such exercises as:

4 5s = ....6 × 5 = ....9 nickels = .... cents.
8 5s = ....4 × 5 = ....6 " = .... "
3 5s = ....2 × 5 = ....5 " = .... "
7 5s = ....9 × 5 = ....7 " = .... "

If one ball costs 5 cents,
two balls cost .... cents,
three balls cost .... cents, etc.

He may then be set at once to work at the answers to exercises like the following:—

Write the answers and the missing numbers:—

ABCD
.... 5s = 1540 = .... 5s.... × 5 = 2520 cents = .... nickels.
.... 5s = 2020 = .... 5s.... × 5 = 5030 cents = .... nickels.
.... 5s = 4015 = .... 5s.... × 5 = 3515 cents = .... nickels.
.... 5s = 2545 = .... 5s.... × 5 = 1040 cents = .... nickels.
.... 5s = 3050 = .... 5s.... × 5 = 40
.... 5s = 3525 = .... 5s.... × 5 = 45