Next js framework with Tailwind CSS

It is difficult to manage the div tag and what kind of tailwind css attribute should I use so that is shows the same as the preview. I am unsure about the image part where if the screen size is small then show the mobile version else just show the desktop version. I am struggling on how to code it correctly. Another thing that I failed to do is to re-position the smaller price to be in the middle height of the bigger one. I didn't find the solution for it.

I heard from my friend that it is bad to use a lot of div tag. Then if it is bad how should I style it?