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This problem trains for: SAT-I, AMC-8, GMAT.
Given b non-zero rational number and a a rational number, when is the following equality true?
If a and b have the same sign, then the result of their division by one another will always be positive. Therefore, in this case, it will be the same as dividing the two absolute values.
Only if a and b have opposite signs, can the result of their multiplication/division have a different sign than the multiplication/division of their absolute values.