。
She divided the cake into five pieces.
Literal
She [topic-は] cake [object-を] five [into-に] divided.
Same に-of-result as the cutting sentence above, but with 分ける ('divide, split, distribute') instead of 切る — 分ける tends to imply a deliberate sharing-out, whereas 切る is more about the physical cutting motion. 五つ uses the native counter (いつつ); past four, the native counters are increasingly replaced by Sino-Japanese forms with specific counters (五個, 五枚, etc.) in modern usage, though ひとつ through いつつ stay common in everyday speech.