I also had a friend who had a 185, it wouldn't start, so he towed it with a truck, and by jove, it never started again, timing was off, valve dropped, shattered the piston, and cleaning metal shards out of a bottom end is not worth anyone's time. Towing to bumpstart a bike when it stalls and won't start again? good idea. towing to bumpstart a bike that just doesn't run for an unknown reason? bad idea.
There are things called voltmeters, that can be used to test for electrical probs, clymer manuals show how to do the tests.
have you checked the timing, and actually know how to check it?
are you sure you gapped the plug?
have you ever checked your carb or cleaned it?
also, a big thing i usually find with my 185, is the plug, try a new one. mine used to foul the plug, i'd clean it really good, stick it in, nothing, try again, nothing, new plug, schwing!, fires right up
good luck bud, keep at 'er
Caution
Do not "POP WHEELIES" and run for any distance with the ATC. The oil capacity is relatively small and the oil will drain out of the oil pump area thus causing loss of oil pressure, resulting in costly engine damage -CLYMER