Some textbook (Höhere Mathematik 1, Meyberg/Vachenauer, 6th edition) states that
the calculation of the functional values of a polynomial $f\colon \mathbb R\rightarrow\mathbb R$, $f(x) = a_0 + a_1x + a_2x^2 + \cdots + a_nx^n$, $n\ge1$, $a_i \in\mathbb R$, $a_n\ne 0$, according to Horner’s rule $$ f(x) = (\cdots((a_nx + a_{n-1})x + a_{n-2})x + \cdots + a_1)x + a_0 \tag{1}$$ includes the division by polynomials of form $x-b$
and refers to the following theorem:
Let $f(x) = a_nx^n + \cdots + a_1x + a_0$, $a_n\ne 0$, $n\ge 1$ and $b\in\mathbb R$. For numbers $c_n := a_n$, $c_{n-1} := c_nb + a_{n-1}$, $c_{n-2} := c_{n-1}b + a_{n-2}$, $\ldots$, $c_{n-k} := c_{n-k+1}b + a_{n-k}$, $\ldots$, $c_0 := c_1b + a_0$, there is
$$ c_0 = f(b) {\ \rm and\ } f(x) = (x-b)(c_nx^{n-1} + c_{n-1}x^{n-2} + \cdots + c_2x + c_1) + f(b).\tag{2}$$
I do not quite get the hang of the statement that “the calculation of the functional values by (1) includes the division of polynomials of form $x-b$”. I do recognize the term $x-b$ in (2) but I cannot relate it to (1). Can somebody give me some hint how to understand this?