code: protected static NumberValue divide(NumberValue dividend, NumberValue divisor, MathContext context) {
          if (dividend==null) {
              throw new ArithmeticException("The dividend cannot be null");
          }
          if (divisor==null) {
              throw new ArithmeticException("The divisor cannot be null");
          }
          return new DefaultNumberValue(
                  dividend.numberValueExact(BigDecimal.class).divide(divisor.numberValue(BigDecimal.class), context));
      }
docs: A protected helper method to divide 2 {@link NumberValue} types.<br>
  If either of the values is <code>null</code> an {@link ArithmeticException} is thrown.
  
  @param dividend the first value to be divided
  @param divisor  the value to be divided by
  @param context  the {@link MathContext} to use
  @return the result of the division as {@link NumberValue}