For every multiplication fact there are ________  division facts.

Given:

We have to complete the sentence that "For every multiplication fact there are ____ division facts."

Let's take a multiplication fact : $6 \times 4 =24$

We know that when the product is divided by the multiplicand we get the multiplier and when the product is divided by the multiplier, we get the multiplicand.

Its division facts will be:

$24 ÷ 6 =4$ and $24 ÷ 4 =6$ 

Therefore, "For every multiplication fact, there are two division facts."

Hence, the correct answer is option B.