Kay is making a drink that needs 3 gallons of of juice , how many cups can she make of juice?

Tens           Ones
Δ Δ              Δ Δ Δ Δ 

Let's use the triangles as the objects to show how 24 is grouped.
There are 2 figures in the tens place and 4 figures in the ones place.

2 x 10 = 20
4 x   1 =   4
              24

Regroup 1 ten as 10 ones

Tens              Ones
Δ                   Δ Δ Δ Δ Δ Δ Δ Δ Δ Δ
                     Δ Δ Δ Δ

There is 1 figure in the tens place and 14 in the ones place.

1 x 10 = 10
14 x 1 = 14
              24

Though each grouping may look different, they all have the same value.