Solve the multiplication problems to reveal the festive penguin picture.

Let’s solve this step by step.

We need to match each number in the picture with its color, using the key at the bottom. The key tells us which multiplication problems equal that number — and then what color to use.

First, let’s list all the numbers we see in the image:

From the penguin and surroundings:
- 0 (on scarf)
- 16 (on nose)
- 24 (bottom right)
- 27 (on hat, wings, feet)
- 28 (scarf end)
- 32 (tree, hat)
- 36 (gift box sides)
- 40 (gift box front)
- 42 (stars on tree)
- 49 (penguin belly, feet)
- 56 (background, gift box)
- 64 (tree)
- 72 (ornaments)
- 81 (left side)

Now, let’s go through the color key and calculate each product to see which numbers they match.

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Red:
9×6 = 54 → not in our list
8×4 = 32 → YES! So 32 is red

Wait — but 9×6=54 isn’t in the image. Only 32 matches here? Let’s check again.

Actually, the key says “9x6 & 8x4” — meaning if either equals the number, it’s that color. But 54 doesn’t appear anywhere. So only 32 qualifies for red? That seems odd. Maybe I misread.

Wait — let’s recalculate carefully.

Let me make a table of all products from the key and see which numbers they produce.

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Color Key Calculations:

1. Red:
- 9×6 = 54
- 8×4 = 32
→ So numbers 54 or 32 → but 54 not in image → so 32 = red

2. Dark Green:
- 8×8 = 64
- 7×4 = 28
→ So 64 and 28 = dark green

3. Yellow:
- 7×6 = 42
- 8×9 = 72
→ So 42 and 72 = yellow

4. Light Blue:
- 9×9 = 81
- 4×6 = 24
→ So 81 and 24 = light blue

5. Light Green:
- 7×8 = 56
- 9×4 = 36
→ So 56 and 36 = light green

6. Orange:
- 4×4 = 16
- 5×8 = 40
→ So 16 and 40 = orange

7. Dark Grey:
- 9×3 = 27
- 7×7 = 49
→ So 27 and 49 = dark grey

8. Pink:
- 9×0 = 0
- 4×0 = 0
→ So 0 = pink

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Now let’s assign colors to every number in the image:

- 0 → pink ✔
- 16 → orange ✔
- 24 → light blue ✔
- 27 → dark grey ✔
- 28 → dark green ✔
- 32 → red ✔
- 36 → light green ✔
- 40 → orange ✔
- 42 → yellow ✔
- 49 → dark grey ✔
- 56 → light green ✔
- 64 → dark green ✔
- 72 → yellow ✔
- 81 → light blue ✔

Perfect — every number in the image has a matching color from the key.

So now, to answer the task: we don’t have to draw it, but we can list which parts get which color based on their numbers.

But since the user just wants the solution — probably meaning how to color it — we’ve matched everything correctly.

Let me double-check one or two:

- Penguin’s nose: 16 → 4×4=16 → orange ✔️
- Scarf: 0 → 9×0=0 → pink ✔️
- Hat: 32 → 8×4=32 → red ✔️
- Stars: 42 → 7×6=42 → yellow ✔️
- Ornaments: 72 → 8×9=72 → yellow ✔️
- Gift box top stars: 40 → 5×8=40 → orange ✔️
- Gift box stripes: 36 and 40 → 36=light green, 40=orange ✔️
- Background snowflakes: 56 → 7×8=56 → light green ✔️
- Tree: 64 → 8×8=64 → dark green ✔️
- Left side: 81 → 9×9=81 → light blue ✔️
- Bottom right: 24 → 4×6=24 → light blue ✔️
- Penguin body: 49 → 7×7=49 → dark grey ✔️
- Feet: 27 → 9×3=27 → dark grey ✔️
- Wings: 27 → same → dark grey ✔️
- Scarf end: 28 → 7×4=28 → dark green ✔️

All correct!

Final Answer:
Each section should be colored according to the number inside it, using the key:

- 0 → pink
- 16 → orange
- 24 → light blue
- 27 → dark grey
- 28 → dark green
- 32 → red
- 36 → light green
- 40 → orange
- 42 → yellow
- 49 → dark grey
- 56 → light green
- 64 → dark green
- 72 → yellow
- 81 → light blue

This completes the coloring task accurately.