Showing that multiplication of two numbers can be done in any order (commutative) and division of one number by another cannot.
Make sure that your child has secured all goals from 'Step 1' before moving on to this.
You need to practice multiplication with your child to get that understanding. Use arrays of any items, mess with them, divide them and check how can you modify them.
Remember that 2x4 and 4x2 is correct because the answer stays the same.
Write 2x3=6 at the top and try swapping the numbers so the answers stays correct.
And 6÷2 yes, but 2÷6 nope! Give your child a tip: when you divide always put the bigger number first.