If we have 32 apples, and 1 tart takes 8 apples, we need to figure out how many times 8 can go into 32. So, this is a division problem!
You can also draw out 32 apples, and then make/circle groups of 8. However you best understand this problem!
To do the division, we will divide 32 by 8.
32 / 8 = 4
Answer: 4 apple tarts
Hope this helps!! :)