Simplify the Expression: 81 Divided by 3²

First, we recognize that 81 is a power of the number 3, which means that:

$3^4=81$We replace in the problem:

$\frac{81}{3^2}=\frac{3^4}{3^2}$Keep in mind that the numerator and denominator of the fraction have terms with the same base, therefore we use the property of powers to divide between terms with the same base:

$\frac{b^m}{b^n}=b^{m-n}$We apply it in the problem:

$\frac{3^4}{3^2}=3^{4-2}=3^2$$$Therefore, the correct answer is option b.