This activity originated in the Games magazine and has floated around the internet in various forms. Teachers may use this as a fun number sense activity, challenging students to think about numbers in everyday life. From experience, it's usually best to pair students or have them work in small groups.
Try your hand at these samples:
26 = L. of the A. [letters of the alphabet]
4 = Q. in a G.
13 = O.C.
Stumped or easy? Download the Number Sentences handout and answer key. It's a fun activity for those crazy days when play practice or assemblies alter the schedule. Or, split these up and use a few a day as a challenge.