Review paragrpaghs 12-15 of the short story (The Gift of the Magi), where Della goes to get her hair cut at Madame Sofronie's. Use this "unseen scene" as an inspiration to write your own scene in which you imagine what the two characters might be doing and saying as the haircutting progresses. Or you may want to imagine the scene in which Jim sells his watch to by Della a comb, Be sure to Use description and details to create a setting and situation.
Set up the conflict, and introduce any new characters and their perspective for the reader.
Use dialogue to create a vivid picture of the characters and to develop tension regarding conflict.
Provide a smooth transition to the next part of the narrative.