We look at the division of 188717 by 65 
We're looking to find how many times 65 goes into 188717.

Step 1:
65 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Bring next digit (8) of the dividend behind the 1 and repeat the process: 18 / 65

Moving on to step 2:
When dividing 18 by 65, we get 0 with a remainder of 18.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 18 to get 18.
Take the next digit (8) from the dividend and append it to 18, then repeat: 188 / 65

Going ahead to step 3:
65 goes into 188 2 times with a remainder of 58.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 130 away from 188, we end up with 58.
Fetch the next digit (7) from the dividend, attach it to 58 and continue: 587 / 65

Going ahead to step 4:
587 divided by 65 is 9 with a remainder of 2.
Record the quotient 9 as the next digit in the result. 
Result so far: 29.0
The remainder is 2 after subtracting 585 from 587.
Fetch the next digit (1) from the dividend, attach it to 2 and continue: 21 / 65

Going ahead to step 5:
If we divide 21 by 65, we get 0 and a remainder of 21.
The next digit of our result is 0. 
Result so far: 290.0
Subtracting 0 from 21 leaves us with 21.
Bring next digit (7) of the dividend behind the 21 and repeat the process: 217 / 65

Let's proceed to step 6:
If we divide 217 by 65, we get 3 and a remainder of 22.
Put 3 as the next digit of the answer. 
Result so far: 2903.0
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:
220 divided by 65 is 3 with a remainder of 25.
Write down 3 as next digit of the result. 
Result so far: 2903.3
The remainder is 25 after subtracting 195 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Step 8:
250 divided by 65 is 3 with a remainder of 55.
Use 3 as the next digit of our solution. 
Result so far: 2903.33
If we subtract 195 from 250, we get 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

The final outcome is 2903.33, with a leftover of 0.055.