Draw the number 24 then draw a quick picture to show 24 after you have to regrouped 1 ten as 10 ones explain how both pictures show the same number 24

First draw 24 shapes of your choice.

Then, in a different space or below those 24 shapes, draw 10 more shapes twice. So draw 10 shapes and draw 10 more next to them. Finally, draw 4 more shapes with space between them and say "10+10+4=24"