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?
Remember: Only use multiplication or division when finding equivalent fractions. Do not use addition or subtraction. Before moving on to work with fractions it is important that your child understands equivalency with fractions. Be sure he or she can accurately determine larger and smaller equivalent fractions.