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My oldest loves this “trick”.
You tell your audience that you can get the two paperclips to join using the dollar bill. Let me show you how
First you take your bill and make an “s” shape
Take the first paperclip and clip the top section and the middle section of the “s” together
Then paperclip the bottom part of the “s” to the middle section (do not attach all three together). You’ll end up with one paperclip on the right and one paperclip on the left.
Take your bill and hold one end in each hand, just the non folded part you won’t have any fold in your hand.
For the dramatic effect quickly pull each end in the opposite direction.
If you’re quick you can catch the paperclips that just flew up into the air (he wasn’t). When you catch them (or find them where they landed) you’ll see that they are now linked together!
Since boys love to know how things work, if you do the moves slowly you can see where the paperclips are brought together in the movement. It’s much more fun as a magic trick though!