Step 1: For \( z<0 \), dividing both \( x>y \) by \( z \) reverses the inequality. Therefore, we have:
\[
\frac{x}{z}<\frac{y}{z}.
\]
Step 2: To verify, consider any example where \( x>y \) (e.g., \( x = 5, y = 3 \)) and \( z<0 \) (e.g., \( z = -2 \)). Then:
\[
\frac{x}{z} = \frac{5}{-2} = -2.5 \quad {and} \quad \frac{y}{z} = \frac{3}{-2} = -1.5.
\]
Clearly, \( \frac{x}{z}<\frac{y}{z} \).