The number of ways to divide a set \( D \) into non-empty, distinct subsets equals the number of equivalence relations on \( D \).
For the set \( D = \{a, b, c\} \), there are 3 distinct partitions.
These partitions are \( \{\{a\}, \{b, c\}\} \), \( \{\{a, b\}, \{c\}\} \), and \( \{\{a, b, c\}\} \).