A (2,1) is closest (0,4) is a close second but A is the closest
Answer
x = unidentified
Explanation
If 12÷3=4 and 12 = 4×3, that means 6÷0=x and x×0=6.
This isn't possible because any number divided by 0 is unidentified.
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x x x x x x x x
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This array shows that there are 5 rows of 8 in 40.