The associative law for multiplication allows multiplication of factors in any order. In division, this is not permitted.
(a÷b) ÷ c ≠ a ÷ (b÷c)
(8÷4) ÷ 2 ≠ 8 ÷ (4÷2)
1 ≠ 4
While dividing two numbers, the divisor & dividend are lined up horizontally along with the divisor to the left of the dividend. Division begins from the left of the dividend and the quotient is written on a line above the dividend.