We're dividing 226540 by 65 
We want to figure out the number of times 226540 can be divided by 65.

Advancing to step 1:
65 goes into 2 0 times with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Include the next digit (2) from the dividend after 2, then repeat: 22 / 65

Let's proceed to step 2:
If we divide 22 by 65, we get 0 and a remainder of 22.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 22 leaves us with 22.
Take the next digit (6) from the dividend and append it to 22, then repeat: 226 / 65

Moving on to step 3:
65 goes into 226 3 times with a remainder of 31.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 195 from 226 leaves us with 31.
Take the next digit (5) from the dividend and append it to 31, then repeat: 315 / 65

On to step 4:
315 divided by 65 is 4 with a remainder of 55.
Record the quotient 4 as the next digit in the result. 
Result so far: 34.0
Subtract 260 from 315 to get 55.
Append the next digit (4) from the dividend to 55 and continue with: 554 / 65

Going ahead to step 5:
65 goes into 554 8 times with a remainder of 34.
Record the quotient 8 as the next digit in the result. 
Result so far: 348.0
Subtract 520 from 554 to get 34.
Bring next digit (0) of the dividend behind the 34 and repeat the process: 340 / 65

Step 6:
The number 65 fits into 340 5 times, leaving a remainder of 15.
The number 5 becomes the next digit in our result. 
Result so far: 3485.0
If we subtract 325 from 340, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Moving on to step 7:
150 divided by 65 is 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 3485.2
The remainder is 20 after subtracting 130 from 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 8:
65 goes into 200 3 times with a remainder of 5.
Put 3 as the next digit of the answer. 
Result so far: 3485.23
Subtract 195 from 200 to get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 9:
The number 65 fits into 50 0 times, leaving a remainder of 50.
Use 0 as the next digit of our solution. 
Result so far: 3485.23
Deduct 0 from 50 and we're left with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

On to step 10:
If we divide 500 by 65, we get 7 and a remainder of 45.
The next digit of our result is 7. 
Result so far: 3485.2307
If we take 455 away from 500, we end up with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

On to step 11:
The number 65 fits into 450 6 times, leaving a remainder of 60.
Write down 6 as next digit of the result. 
Result so far: 3485.23076
Subtract 390 from 450 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Moving on to step 12:
If we divide 600 by 65, we get 9 and a remainder of 15.
Write down 9 as next digit of the result. 
Result so far: 3485.230769
If we take 585 away from 600, we end up with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Let's proceed to step 13:
When dividing 150 by 65, we get 2 with a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 3485.2307692
The remainder is 20 after subtracting 130 from 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 14:
65 can be fit into 200 3 times, resulting in a remainder of 5.
Use 3 as the next digit of our solution. 
Result so far: 3485.23076923
If we take 195 away from 200, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

In conclusion, the division gives 3485.23076923 with a balance of 5e-09.