The balance approach is important as the paper-and-pencil and GC can complement each other in which it is important for students to
have the knowledge to predict answers prior to the computation by using either a GC or the paper-and-pencil method, to possess enough
number sense to allow them to know if answers are correct and to know the methods of checking answers, and to understand the reasons
behind how the procedures work and when they are applicable (Waits & Demana, 1999a). Hence, it was adopted in designing the GC
instructional worksheets and activities of this study.