40 = 4 groups of 10
Forty straws come in bundles of ten. Let's count the bundles together!
Here's one bundle. That's ten straws.
Add another bundle. Ten and ten makes twenty.
One more bundle. Ten, twenty, thirty.
And one last bundle. Ten, twenty, thirty, forty!
Look — we have four groups of ten.
We write a four in the tens place to show four tens.
And a zero in the ones place, because there are no extra ones.
Four tens and zero ones makes the number forty.
So forty is just four groups of ten. Great counting!