We look at the division of 185163 by 60 
We want to figure out the number of times 185163 can be divided by 60.

On to step 1:
60 can be fit into 1 0 times, resulting in a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Take the next digit (8) from the dividend and append it to 1, then repeat: 18 / 60

On to step 2:
The number 60 fits into 18 0 times, leaving a remainder of 18.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 18 to get 18.
Bring next digit (5) of the dividend behind the 18 and repeat the process: 185 / 60

Let's proceed to step 3:
The number 60 fits into 185 3 times, leaving a remainder of 5.
Write down 3 as next digit of the result. 
Result so far: 3.0
Deduct 180 from 185 and we're left with 5.
Bring next digit (1) of the dividend behind the 5 and repeat the process: 51 / 60

Advancing to step 4:
The number 60 fits into 51 0 times, leaving a remainder of 51.
The number 0 becomes the next digit in our result. 
Result so far: 30.0
Deduct 0 from 51 and we're left with 51.
Bring next digit (6) of the dividend behind the 51 and repeat the process: 516 / 60

Going ahead to step 5:
60 goes into 516 8 times with a remainder of 36.
The number 8 becomes the next digit in our result. 
Result so far: 308.0
Subtract 480 from 516 to get 36.
Fetch the next digit (3) from the dividend, attach it to 36 and continue: 363 / 60

On to step 6:
The number 60 fits into 363 6 times, leaving a remainder of 3.
The number 6 becomes the next digit in our result. 
Result so far: 3086.0
Subtract 360 from 363 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Going ahead to step 7:
30 divided by 60 is 0 with a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 3086.0
If we subtract 0 from 30, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 8:
300 divided by 60 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 3086.05
If we subtract 300 from 300, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 9:
When dividing 0 by 60, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 3086.05
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 10:
The number 60 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 3086.05
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 3086.05 with a remaining 0.0.