Pupils develop efficient mental methods, for example, using commutativity and associativity (for example, 4 × 12 × 5 = 4 × 5 × 12 = 20 × 12 = 240) and multiplication and division facts (for example, using 3 × 2 = 6, 6 ÷ 3 = 2 and 2 = 6 ÷ 3) to derive related facts (for example, 30 × 2 = 60, 60 ÷ 3 = 20 and 20 = 60 ÷ 3).