Dividing means sharing fairly:
everyone gets the same.
Share it: 12 cookies, 3 friends. Give one each, again and again. Everyone gets 4.
Make groups: 12 cookies, 4 in each bag. That fills 3 bags.
Both are 12 ÷ 3 = 4 and 12 ÷ 4 = 3. Then make a sentence answer!