it easier to slide individual bills forward and out of the compartments when the tray is used in teaching how to handle money or in purely play situations the tray is partitioned at approximately its midpoint by dividing wall 36 portions of this wall form the back walls of a corresponding series of adjacent forward compartments 42 a 42 b 42 c 42 d and 42 e the front walls of these compartments comprise the back surface of front angled wall 20 of the tray the individual compartments consist of portion 44 a of sidewall 24 and vertical wall 44 b vertical walls 44 b and 44 c vertical walls 44 c and 44 d vertical walls 44 d and 44 e and vertical wall 44 e with portion 44 f of side wall 26 compartments 44 a 44 b 44 c and 44 d which are of varying widths are intended to receive different play coins including pennies nickels dimes quarters and either half dollar or one dollar coins as illustrated in fig2 the sizes of the compartments are chosen to correspond to the sizes of the coins i e larger compartments for larger coins as can be seen for example in fig1 and 4 the front edge of the tray includes a cutout portion 50 for receiving a handle 52 handle 52.