So, I've been pondering this, because I find these things interesting and I'm a very visual person... It's sort of echoing everyone else, but I thought that maybe Minecraft could be a good way of visualising the concept. Building blocks on top of each other for addition, and digging holes for subtraction.
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I even drew a very basic little diagram when I was having my breakfast this morning. :)
If she could get herself a METHOD where + means going up and - means going down, that should work? So the more minus, the further down she goes.