Sit down and roll out on ball until lower back is resting comfortably. Feet should be flat on floor, shoulder-width apart. Position arms cross-body holding shoulders. Head should be even with torso. Inhale then exhale to begin contracting lower abs. Slowly curl torso forward raising chest up toward pelvis to flex middle & upper abs. Inhale to return to starting position. Repeat this movement for all reps. Sit up and then dismount from ball.