Ok, if you can rotate (several rotations, not just back and forth a few inches) one wheel with the other being held (and of course your by-pass valve isn't open) then it sounds to me as if you have a disconnect in your transmission, quite possible an axle with sheared splines. This requires removal of the transmission. I have average mechanical skills. This was not a hard job. It will take some time though. Then I had to open the transmission. I think mine was an Eaton.That is when I found I had a bad axle. I purchased a John Deere Tech manual for the 130, 160, 165, 175, 180, and 185 Lawn Tractors. Between that and the parts break down available on John Deere's web site, it wasn't too bad of a job as I recall. I don't know what an axle sells for today, but back when I did it, it seems like it was only $45 or so. Needed a seal too.
After 25 years, my 185 runs as good as the day it was new. Other stuff is starting to go though. Replaced the 46" deck a year or two ago with a used one in better shape than the one I had. Just this week had to replace the PTO clutch. Still not bad for 25 years of service.:thumbsup: