And since the DIA and SPY own shares in mostly U.S. dividend paying companies, their dividends are mostly qualified. But some of the dividends in the SPY are not. You can look this up yourself using the tax data from the ETF provider.
Fractions are related to division because the top of the fraction is the numerator or the dividend of the fraction and the bottom of the fraction is the denominator or the divisor of the fraction. Minor edit?
Dividing Fractions: Fitting the Divisor. In this lesson we solve fraction divisions by thinking how many times the divisor fits or goes into the dividend. For example, the fraction 1/4 goes into five 20 times, so 5 Ã· (1/4) = 20. The lesson has lots of exercises with visual models and many word problems.