Abacus Addition & subtraction (3 & 4 digits all combinations) Multiplication (2x2digits, 3×2 digits) Division 3÷1 digits, 4÷1 digit, 3÷2 digits and 4÷2digits Mental theory Addition & subtraction (2&3 digits all combinations) Decimal 4 digits all combinations Division 2÷1 digit, 3÷1digit, 4÷1digit