Make a Chinese abacus using Cheerios or a similar cereal. Children count out 10 cheerios and string them on yarn. Attach to a piece of red construction paper. This also fits nicely with the 100’s unit since our 100 Day seems to always fall close to Chinese New Year. Group the children into a group of 10 to make an abacus with 100 cheerios. Each child makes a string of 10. Put them together from top to bottom.