Solution
= Solution
A finite subdivision into vertices, edges and polygonal faces defines the <Euler characteristic>
$$
\boxed{\chi(M)=V-E+F.}
$$
Count cells after all identifications. Subdividing an edge adds one vertex and one edge; splitting a face adds one edge and one face. Each operation leaves $V-E+F$ unchanged. Comparing subdivisions through a common refinement proves independence of the subdivision.