Partitioning Rectangles

Rows go left and right.

Columns go up and down.

The partition lines for both, rows and columns, should be the same distance apart in order to have same-sized squares.

For example:

This rectangle is divided into 3 equal rows and 4 equal columns.

By dividing the rectangle into 3 equal rows and 4 equal columns, we get 12 same-sized squares.