123285 ÷ 45 
We want to figure out the number of times 123285 can be divided by 45.

Advancing to step 1:
1 divided by 45 is 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Include the next digit (2) from the dividend after 1, then repeat: 12 / 45

On to step 2:
45 goes into 12 0 times with a remainder of 12.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 12 leaves us with 12.
Grab the next digit (3) from the dividend, add it to 12, then carry on: 123 / 45

Moving on to step 3:
When dividing 123 by 45, we get 2 with a remainder of 33.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 90 from 123 and we're left with 33.
Take the next digit (2) from the dividend and append it to 33, then repeat: 332 / 45

Moving on to step 4:
When dividing 332 by 45, we get 7 with a remainder of 17.
Put 7 as the next digit of the answer. 
Result so far: 27.0
Deduct 315 from 332 and we're left with 17.
Include the next digit (8) from the dividend after 17, then repeat: 178 / 45

Step 5:
45 goes into 178 3 times with a remainder of 43.
Write down 3 as next digit of the result. 
Result so far: 273.0
Deduct 135 from 178 and we're left with 43.
Append the next digit (5) from the dividend to 43 and continue with: 435 / 45

On to step 6:
If we divide 435 by 45, we get 9 and a remainder of 30.
Use 9 as the next digit of our solution. 
Result so far: 2739.0
If we subtract 405 from 435, 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.

Moving on to step 7:
45 can be fit into 300 6 times, resulting in a remainder of 30.
Record the quotient 6 as the next digit in the result. 
Result so far: 2739.6
The remainder is 30 after subtracting 270 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
300 divided by 45 is 6 with a remainder of 30.
Put 6 as the next digit of the answer. 
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 result is 2739.66 with a remainder of 0.03.