Why Ohm's Law relates voltage (E), current (I) and resistance (R) as E = I x R. Solving that for resistance means dividing both sides by current, giving R = E / I. So if 12 volts pushes 3 amps through a component, its resistance is 12 / 3 = 4 ohms.
Watch out Multiplying voltage by current, E x I, is the power formula (watts), not resistance. Adding or subtracting volts and amps is meaningless since they are different units.
Ohm's triangle: E on top, I and R below. Cover R and you see E over I.