The correct spelling of "division of makin" is "division of Macon." This is because "Macon" is a city in Georgia, USA, and its pronunciation is transcribed as /meɪkən/ in IPA. The sound "a" in Macon is pronounced as "ey" and represented by the symbol /eɪ/. The spelling "makin" is incorrect and may cause confusion in understanding the word's meaning or context. Therefore, it is important to use the correct spelling to ensure effective communication.