Logically they are the same but I and many others too find division more difficult,
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Because multiplying or dividing them by the same NON-ZERO number does not alter their ratio.
Because doing so is equivalent to multiplying or dividing by x/x, which can be cancelled down to 1.
because there the same
It is dividing by 3
Dividing by twelve is the same thing as multiplying by 1/12. Thus, multiplying a number by 12/1, or twelve, is the opposite (inverse) of dividing a number by twelve.