The invention provides a method and apparatus for operations of addition, subtraction, multiplication, and division of fractions, decimals, percents, proportions and equations. It allows the students to find the transparent area models on their sheets with the correct parts shaded, (2) students can count the total number of parts and the total number of shaded parts in each model, (3) the relationship of the shaded parts to the total number in each model can be named, (4) by intersecting the vertical transparent area model for one whole with horizontal transparent area models for one whole to show examples of one whole being renamed several different ways.