We look at the division of 185467 by 65 
We're looking to find how many times 65 goes into 185467.

Going ahead to step 1:
When dividing 1 by 65, we get 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Take the next digit (8) from the dividend and append it to 1, then repeat: 18 / 65

Moving on to step 2:
65 goes into 18 0 times with a remainder of 18.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 18, we get 18.
Take the next digit (5) from the dividend and append it to 18, then repeat: 185 / 65

Moving on to step 3:
The number 65 fits into 185 2 times, leaving a remainder of 55.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we subtract 130 from 185, we get 55.
Bring next digit (4) of the dividend behind the 55 and repeat the process: 554 / 65

Moving on to step 4:
65 goes into 554 8 times with a remainder of 34.
Write down 8 as next digit of the result. 
Result so far: 28.0
The remainder is 34 after subtracting 520 from 554.
Grab the next digit (6) from the dividend, add it to 34, then carry on: 346 / 65

On to step 5:
65 can be fit into 346 5 times, resulting in a remainder of 21.
The number 5 becomes the next digit in our result. 
Result so far: 285.0
Deduct 325 from 346 and we're left with 21.
Include the next digit (7) from the dividend after 21, then repeat: 217 / 65

On to step 6:
The number 65 fits into 217 3 times, leaving a remainder of 22.
Record the quotient 3 as the next digit in the result. 
Result so far: 2853.0
If we take 195 away from 217, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 7:
65 goes into 220 3 times with a remainder of 25.
The next digit of our result is 3. 
Result so far: 2853.3
If we subtract 195 from 220, we get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Going ahead to step 8:
65 goes into 250 3 times with a remainder of 55.
Write down 3 as next digit of the result. 
Result so far: 2853.33
The remainder is 55 after subtracting 195 from 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

In conclusion, the division gives 2853.33 with a balance of 0.055.