Answer:
When converting from a smaller unit to a larger unit, we need to divide and when converting from a larger unit to a smaller unit, we need to multiply.
If 36 inches = 1 yard, then the number of yards is equal to the number of inches divided by 36 since we are converting from a smaller unit of inches to a larger unit of yards.
If x is the number of inches, we would then get x/36 as the expression for the number of yards in x inches.