When we discovered that some of our fourth graders had difficulty counting money, we adjusted a kindergarten activity called Counting Bags. We took student sheet 2 from Collecting, Counting, and Measuring and cut and pasted so we had three bags on one sheet of paper. We used brown paper bags with different amounts of money - depending on the needs of our students - from small amounts to large - as another choice during choice time. We labeled each bag with a letter name so we could direct kids to the appropriate bags. They counted and explained their strategy and their total on the student sheet.