Counters
Addition
Positive + Positive
You have each value their own circle and then combine the amount in each circle into one circle.
Positive + Negative
The positve counters are dark and the negative counters are white. Just like the positive + positive you have the values in their own circles but now the negative counters will cancel out the positive ones until there is either a positive amount left or a negative, which ever one is greater.
Negative + Negative
Just like the Positive + Positive the values will be added together. None will be canceled out because they are all negative.
Division
For division you would have the bigger number be the amount of counters in the circle. The second number would be how many sets (smaller circles in the big one) you had to make. The total would be how many counters were in the sets.
You can do everything explained above with number lines
Multiplication
The first number is the number of sets you have to make and the second is the amount of counters in the sets. The total is the amount of counters that you have.
Subtraction
Positive - Positive
The usual steps will be taken in a subtraction problem
Positive - Negative
For this, since in a normal + - (-) equation it would turn into an addition problem, for the counters you would have the positive amount and then you would add the negative amount with both white and dark counters (adding double the subtracted amount) after this you are able to take away the negative amount and are only left with the positive counters.
Negative - Negative
There would only be the negative counters and they would cancel out. You would be left with negative counters.