AFAIK, ChatGPT doesn't ever attempt to do math. It's not a generalized AI. It's building novel blocks of text based on its enormous corpus of sources. That corpus includes technical information, but doesn't actually understand how anything works or unwinds any algorithms. It would scan its body of text for similar division problems and extrapolate an answer from a purely lexical point of view. It's dumb, but also the…
"Yes, I can do math. I am a large language model trained by OpenAI, so I have a lot of knowledge about many different topics, including math. Is there a specific math problem you would like me to help you with?"
Of course you can read that many ways and I think you're right in it means it can regurgitate the theory but not the answers.