Write the division fact, or equation, on the board. For example, you could write, "12 ÷ 3 = 4" and read it out loud.
Draw a triangle and put one number in each corner with the largest number, 12, at the top. Write the "÷" sign in the middle of the triangle. Write the multiplication symbol, "x," underneath it.
Show the students, by running the equation, that when you divide the top number by either of the bottom numbers it equals the other bottom number. Then show the students that when you multiply both bottom numbers by each other it always creates the top number. This is a related division fact.
Explain the fact further by using a prop, such as a candy pieces or pennies. Lay four groups of pennies on the table, with three in each group. Count to show that this equals 12. Tell the students that this represents the equation 3 x 4 = 12 because there are four groups of three but that it also represents 12 ÷ 3 = 4 and 12 ÷ 4 = 3 because it takes four groups of three to equal 12 or three groups of four to equal 12.