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?
Key stage 2 students can learn to recognise and understand unit fractions, such as 1/2, 1/3, 1/4, with online shading activities. They can also practise comparing and ordering simple fractions then move onto relating fractions to division, for example learn that half is the same as divide by two.