The numbers can be made using place value counters in a place value chart, alongside the formal written method.
When discussing where to start an addition, it is important to use language such as begin from the “smallest value column” rather than the “ones column” to avoid any misconceptions when decimals are introduced later in the year.
After each column is added, ask,
“Do you have enough ones/ tens/hundreds to make an exchange?”
Extra reasoning sheet attached.
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