This is a nice activity to reinforce learning on the concept of Over and Under. The worksheet would make students to identify objects that has to be placed under the boat/sea and the ones that has to be above it. It encourages creativity too. Take a look at the outputs of my students. This can also be used to teach the same concept in Sinugbuanong Bisaya.
If you wish to have a copy of the worksheet, feel free to leave your email on the comments section below and I can send it to you ASAP.
Disclaimer: I did not create the worksheet. I found it using Google Search. If you are the owner of this worksheet, thank you! This helped me and my students a lot.