noah said " when you divide a number by a second number , the result will always be smaller than the first number." true or false?

Can someone answer these problems for me

2. using calculations based on a perpetual inventory system, determine the inventory balance altira would report in its august 31, 2021, balance sheet and the cost of goods sold it would report in its august 2021 income statement using the average cost method. (round "average cost per unit" to 2 decimal places.)

Mikes car gets an average of 28 mpg. there are 12 gallons of fuel in mikes car when he starts his trip of 140 miles. about how many gallons are left at the end of his trip?