Rhymes and finger plays are great ways to introduce and reinforce content topics. I found the following rhyme and finger play very useful for teaching subtraction and money.
So, There were 5 little muffins on the bakery shop, (Hold up 5 fingers)
You know, the kind with the honey and the nuts on the top. (Pretend to sprinkle honey and nuts on top of a muffin)
Along came (name a child) with a (name a coin), (Point to child)
And bought 1 muffin and ran away. (Hold up 1 finger and pretend to run away)
Final verse after all 5 muffins have been purchased the last line is.
What!? No muffins today!
Oh well, I guess I'll have a doughnut.
I used a metal muffin tin (test it first as not all muffin tins are magnetic).
I created muffins using foam sheets, permanent marker, hot glue and round magnets.
I created magnetic coins by hot gluing plastic coins to magnets. I made 5 pennies, 5 nickels, 5 dimes and 5 quarters. I introduce 1 coin at a time and as we recite the poem the child named trades a coin for a muffin.
After each verse count the coins and their values.