I need a refresher on degrees/minutes/seconds
When we have
$a:= \frac{7^\circ}{48}$=7(1' 15'')
This is because we have $a:= \frac{7^\circ}{48} = 7\frac{1}{48} = 7 \frac{75}{3600} = 7 \frac{60}{3600} + \frac{15}{3600} = 7 \frac{1}{60} + \frac{15}{3600} = 7(1' 15'')$
But how dow we get
7(1' 15'') = 8' 45''?
That's a computation in basis $60$: $$7\cdot(1'\, 15'')=7(1'+15'')=7'+7\cdot 15''=7'+105''$$ Now $105 >60$ so we subtract $60$ from $105$ and carry $1$ to the minutes, i.e. $$7'+105''=7'+(1'+45')=(7'+1')+45''=8' \,45''.$$
Answer for the real question (which I misread): \begin{align}7°\div 48&=(7\cdot 60)'\div 48=420'\div 48= 8'+(36'\div 48)= 8'+(3'\div 4)\\&=8'+(3\cdot 60)''\div 4= 8'\;45''. \end{align}