Draw a quick picture to show the number 24. Then draw a quick picture to show 24 after you have regrouped ten as ones. Explain how both picture show the same number 24
Just draw 24 circles, or sticks, or stars, and then draw 10 little squares in a row twice, and 4 separate square. In the explanation say that there are 24 of whatever shape or thing you decided to draw and, for the regrouped say that 10+10+4=24