They are the same because in the second question they only have added a 0 at the end of both numbers. This 0 in this case has no value. However if there wouldn't be a 0 at both numbers then it won't be equal.
The quotients are equal because they both go in the same number of times. The second pair of quotients just have an extra 0 at the end which just changes the place value of the number.
