B. Toys AB3's Wooden Abacus Stand with alphabets and numbers

Brand: B. Toys (or Battat B.Smart) Features: It is a double-sided abacus made of solid wood. Each tile features a letter on one side and a corresponding picture of an object or animal that starts with that letter on the other side (e.g., "A" is for apple). The bottom section includes number tiles with small illustrated people figures beneath them. Educational Value: The toy is designed to help toddlers develop motor skills, imagination, hand-eye coordination, and introduce them to matching, early math, and critical thinking skills.