Place Value: Lending a Helpful Hand- A Place Value Story for Kids: Here is an original story that explains the place value concept of ones, tens and hundreds using three characters. The story describes the 'carrying over' principle in a simple storyline with bright graphics. I also included a place value mat which uses the same characters from the story. The mat can be used to introduce the concept until your kids are able to explain the process clearly. I suggest that you use craft sticks as counters initially so that your students can role play the events of the story.