Every time you divide something by something else, you already have a fraction. A fraction is simply a different way to visualize a division. So, the following writings express the same concept:
[tex] 72\div 24 = \dfrac{72}{24} [/tex]
There's no conceptual difference between the two expressions, so you're not actuall "turning" 72 divided by 24 "into" a fraction, you're just writing it in another way.
