This document provides instructions and examples for adding, subtracting, multiplying, and dividing positive and negative numbers. It begins with placing values on a number line and defining positive and negative numbers. It then covers rules for adding and subtracting, such as keeping the sign of the larger number if the signs are different. Examples are provided for applying these rules. The document finishes with rules for multiplying and dividing, such as the product of like signs being positive and different signs being negative. More examples are given to reinforce these concepts.