If you make your own, you can just draw three circles on a page and then 2-5 triangles on a page, and ask the child to match each circle with a triangle by drawing a line from shape to shape. Vary the shapes and the amounts. Sometimes the amounts should be equal, sometimes not.
Dividing numbers. After your child grasps the concept of dividing and the relationship with multiplication you can start working with numbers. Be sure your child is familiar with the format and signs for division. With the concept grasped, teaching division will become more about guided practice to help your child to become familiar with the division operation (although it’s really going to be a different type of multiplication practice.) Start by practicing division by 1, 2 and 3 and then gradually move up to 9. Use the worksheets to help.