Solve the L.H.S. and the R.H.S. separately by multiplying the dividend with the reciprocal of the divisor, and then compare them.
Solving L.H.S.,
⇒9−8÷3−4⇒9−8×−43⇒9×(−4)(−8)×3=−36−24=32
Solving R.H.S.,
⇒3−4÷9−8⇒3−4×−89⇒3×(−8)(−4)×9=−24−36=23
As L.H.S. = R.H.S., division of rational numbers is not commutative.
Hence, the given statement is false.