It takes the contents of cell G22 and divides it by the contents of $E$22 and
displays those results in the cell with that formula.
The difference between G22 and $E$22 is that $E$22 is an 'absolute'
reference, meaning that if you were to insert new columns to the left of
column E or above row 22, then the formula would then use the contents of the
"new" E22 to do the division, but it would follow G22 to where ever it had
moved to after the insertion or deletion of new rows/columns.