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\begin{array}{l}\phantom{365)}\phantom{1}\\365\overline{)54500}\\\end{array}
Use the 1^{st} digit 5 from dividend 54500
\begin{array}{l}\phantom{365)}0\phantom{2}\\365\overline{)54500}\\\end{array}
Since 5 is less than 365, use the next digit 4 from dividend 54500 and add 0 to the quotient
\begin{array}{l}\phantom{365)}0\phantom{3}\\365\overline{)54500}\\\end{array}
Use the 2^{nd} digit 4 from dividend 54500
\begin{array}{l}\phantom{365)}00\phantom{4}\\365\overline{)54500}\\\end{array}
Since 54 is less than 365, use the next digit 5 from dividend 54500 and add 0 to the quotient
\begin{array}{l}\phantom{365)}00\phantom{5}\\365\overline{)54500}\\\end{array}
Use the 3^{rd} digit 5 from dividend 54500
\begin{array}{l}\phantom{365)}001\phantom{6}\\365\overline{)54500}\\\phantom{365)}\underline{\phantom{}365\phantom{99}}\\\phantom{365)}180\\\end{array}
Find closest multiple of 365 to 545. We see that 1 \times 365 = 365 is the nearest. Now subtract 365 from 545 to get reminder 180. Add 1 to quotient.
\begin{array}{l}\phantom{365)}001\phantom{7}\\365\overline{)54500}\\\phantom{365)}\underline{\phantom{}365\phantom{99}}\\\phantom{365)}1800\\\end{array}
Use the 4^{th} digit 0 from dividend 54500
\begin{array}{l}\phantom{365)}0014\phantom{8}\\365\overline{)54500}\\\phantom{365)}\underline{\phantom{}365\phantom{99}}\\\phantom{365)}1800\\\phantom{365)}\underline{\phantom{}1460\phantom{9}}\\\phantom{365)9}340\\\end{array}
Find closest multiple of 365 to 1800. We see that 4 \times 365 = 1460 is the nearest. Now subtract 1460 from 1800 to get reminder 340. Add 4 to quotient.
\begin{array}{l}\phantom{365)}0014\phantom{9}\\365\overline{)54500}\\\phantom{365)}\underline{\phantom{}365\phantom{99}}\\\phantom{365)}1800\\\phantom{365)}\underline{\phantom{}1460\phantom{9}}\\\phantom{365)9}3400\\\end{array}
Use the 5^{th} digit 0 from dividend 54500
\begin{array}{l}\phantom{365)}00149\phantom{10}\\365\overline{)54500}\\\phantom{365)}\underline{\phantom{}365\phantom{99}}\\\phantom{365)}1800\\\phantom{365)}\underline{\phantom{}1460\phantom{9}}\\\phantom{365)9}3400\\\phantom{365)}\underline{\phantom{9}3285\phantom{}}\\\phantom{365)99}115\\\end{array}
Find closest multiple of 365 to 3400. We see that 9 \times 365 = 3285 is the nearest. Now subtract 3285 from 3400 to get reminder 115. Add 9 to quotient.
\text{Quotient: }149 \text{Reminder: }115
Since 115 is less than 365, stop the division. The reminder is 115. The topmost line 00149 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 149.