We're dividing 123285 by 45 
We want to divide 123285 by 45.

On to step 1:
When dividing 1 by 45, we get 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Include the next digit (2) from the dividend after 1, then repeat: 12 / 45

Let's proceed to step 2:
45 can be fit into 12 0 times, resulting in a remainder of 12.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 12, we end up with 12.
Include the next digit (3) from the dividend after 12, then repeat: 123 / 45

On to step 3:
If we divide 123 by 45, we get 2 and a remainder of 33.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 90 away from 123, we end up with 33.
Fetch the next digit (2) from the dividend, attach it to 33 and continue: 332 / 45

Going ahead to step 4:
332 divided by 45 is 7 with a remainder of 17.
Record the quotient 7 as the next digit in the result. 
Result so far: 27.0
If we subtract 315 from 332, we get 17.
Fetch the next digit (8) from the dividend, attach it to 17 and continue: 178 / 45

Moving on to step 5:
45 can be fit into 178 3 times, resulting in a remainder of 43.
Write down 3 as next digit of the result. 
Result so far: 273.0
If we subtract 135 from 178, we get 43.
Grab the next digit (5) from the dividend, add it to 43, then carry on: 435 / 45

Let's proceed to step 6:
If we divide 435 by 45, we get 9 and a remainder of 30.
The next digit of our result is 9. 
Result so far: 2739.0
Subtracting 405 from 435 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 7:
The number 45 fits into 300 6 times, leaving a remainder of 30.
Use 6 as the next digit of our solution. 
Result so far: 2739.6
Subtract 270 from 300 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
When dividing 300 by 45, we get 6 with a remainder of 30.
Write down 6 as next digit of the result. 
Result so far: 2739.66
If we subtract 270 from 300, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

The final outcome is 2739.66, with a leftover of 0.03.