I know this is a simple question, but I am struggling a bit. What I have so far is. Let $A, B$ be arbitrary elements in $\Bbb Z$ and assume $A\mid B$ and $B\mid A$ is true. $A=B \Rightarrow \dfrac{A}{B}=\dfrac{B}{B} \Rightarrow \dfrac{A}{B} =1$ and $A=B \Rightarrow \dfrac{A}{A}=\dfrac{B}{A}\Rightarrow 1=\dfrac{B}{A}$. Therefore $A$ and $B$ are elements in the set and are equal to each other.
Does this prove the statement?