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\begin{array}{l}\phantom{100)}\phantom{1}\\100\overline{)185}\\\end{array}
Use the 1^{st} digit 1 from dividend 185
\begin{array}{l}\phantom{100)}0\phantom{2}\\100\overline{)185}\\\end{array}
Since 1 is less than 100, use the next digit 8 from dividend 185 and add 0 to the quotient
\begin{array}{l}\phantom{100)}0\phantom{3}\\100\overline{)185}\\\end{array}
Use the 2^{nd} digit 8 from dividend 185
\begin{array}{l}\phantom{100)}00\phantom{4}\\100\overline{)185}\\\end{array}
Since 18 is less than 100, use the next digit 5 from dividend 185 and add 0 to the quotient
\begin{array}{l}\phantom{100)}00\phantom{5}\\100\overline{)185}\\\end{array}
Use the 3^{rd} digit 5 from dividend 185
\begin{array}{l}\phantom{100)}001\phantom{6}\\100\overline{)185}\\\phantom{100)}\underline{\phantom{}100\phantom{}}\\\phantom{100)9}85\\\end{array}
Find closest multiple of 100 to 185. We see that 1 \times 100 = 100 is the nearest. Now subtract 100 from 185 to get reminder 85. Add 1 to quotient.
\text{Quotient: }1 \text{Reminder: }85
Since 85 is less than 100, stop the division. The reminder is 85. The topmost line 001 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 1.