Step 1

Put your hands on the table in front of you.

Step 2

Your fingers represent the numbers 1 through 10.

Step 3

• Each finger to the left of the curled finger represents 10. 
• Since one finger is to the left of the curled finger, there are 2 tens or 20.  (The first number of the answer is 2)
• Each finger to the right of the curled finger represents one.  
• Count 1, 2, 3, 4, 5, 6, 7.  (Or 21, 22, 23, 24, 25, 26, 27)  
• 3 x 9 = 27