Math coloring activity for kids featuring a festive penguin and Christmas tree, with multiplication problems to solve and color.

I'll help you solve this color-by-number problem. Let me work through it step by step.

First, I need to understand the color key:
- 9×6 & 8×4 = red
- 8×8 & 7×4 = dark green
- 7×6 & 8×9 = yellow
- 9×9 & 4×6 = light blue
- 7×8 & 9×4 = light green
- 4×4 & 5×8 = orange
- 9×3 & 7×7 = dark grey
- 9×0 & 4×0 = pink

Now let me calculate what each number in the picture equals:

Numbers in the picture:
- 0: This is 9×0 or 4×0 = pink
- 16: Let me check... 4×4 = 16 = orange
- 24: Let me check... doesn't match any multiplication directly
- 27: Let me check... doesn't match any multiplication directly
- 28: Let me check... doesn't match any multiplication directly
- 32: Let me check... doesn't match any multiplication directly
- 36: Let me check... doesn't match any multiplication directly
- 40: Let me check... doesn't match any multiplication directly
- 42: Let me check... doesn't match any multiplication directly
- 49: Let me check... doesn't match any multiplication directly
- 56: Let me check... doesn't match any multiplication directly
- 64: Let me check... doesn't match any multiplication directly
- 72: Let me check... doesn't match any multiplication directly
- 81: Let me check... doesn't match any multiplication directly

Wait, let me recalculate the multiplication facts from the key:
- 9×6 = 54, 8×4 = 32 → red
- 8×8 = 64, 7×4 = 28 → dark green
- 7×6 = 42, 8×9 = 72 → yellow
- 9×9 = 81, 4×6 = 24 → light blue
- 7×8 = 56, 9×4 = 36 → light green
- 4×4 = 16, 5×8 = 40 → orange
- 9×3 = 27, 7×7 = 49 → dark grey
- 9×0 = 0, 4×0 = 0 → pink

Now matching numbers to colors:
- 0 = pink
- 16 = orange (4×4)
- 24 = light blue (4×6)
- 27 = dark grey (9×3)
- 28 = dark green (7×4)
- 32 = red (8×4)
- 36 = light green (9×4)
- 40 = orange (5×8)
- 42 = yellow (7×6)
- 49 = dark grey (7×7)
- 54 = red (9×6)
- 56 = light green (7×8)
- 64 = dark green (8×8)
- 72 = yellow (8×9)
- 81 = light blue (9×9)

Final Answer:
The coloring scheme is:
- Pink: 0
- Orange: 16, 40
- Light blue: 24, 81
- Dark grey: 27, 49
- Dark green: 28, 64
- Red: 32, 54
- Light green: 36, 56
- Yellow: 42, 72