We're dividing 164020 by 28 
We're looking to find how many times 28 goes into 164020.

Moving on to step 1:
1 divided by 28 is 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Fetch the next digit (6) from the dividend, attach it to 1 and continue: 16 / 28

Advancing to step 2:
28 goes into 16 0 times with a remainder of 16.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 16 and we're left with 16.
Include the next digit (4) from the dividend after 16, then repeat: 164 / 28

Advancing to step 3:
When dividing 164 by 28, we get 5 with a remainder of 24.
Use 5 as the next digit of our solution. 
Result so far: 5.0
If we take 140 away from 164, we end up with 24.
Append the next digit (0) from the dividend to 24 and continue with: 240 / 28

Going ahead to step 4:
The number 28 fits into 240 8 times, leaving a remainder of 16.
The next digit of our result is 8. 
Result so far: 58.0
Deduct 224 from 240 and we're left with 16.
Include the next digit (2) from the dividend after 16, then repeat: 162 / 28

Let's proceed to step 5:
28 can be fit into 162 5 times, resulting in a remainder of 22.
The next digit of our result is 5. 
Result so far: 585.0
Subtracting 140 from 162 leaves us with 22.
Grab the next digit (0) from the dividend, add it to 22, then carry on: 220 / 28

Step 6:
220 divided by 28 is 7 with a remainder of 24.
The number 7 becomes the next digit in our result. 
Result so far: 5857.0
If we take 196 away from 220, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 7:
28 goes into 240 8 times with a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 5857.8
If we subtract 224 from 240, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 8:
If we divide 160 by 28, we get 5 and a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 5857.85
The remainder is 20 after subtracting 140 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 9:
28 can be fit into 200 7 times, resulting in a remainder of 4.
The number 7 becomes the next digit in our result. 
Result so far: 5857.857
Subtract 196 from 200 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 10:
28 can be fit into 40 1 times, resulting in a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 5857.8571
Subtract 28 from 40 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 11:
28 can be fit into 120 4 times, resulting in a remainder of 8.
The next digit of our result is 4. 
Result so far: 5857.85714
Deduct 112 from 120 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 12:
28 can be fit into 80 2 times, resulting in a remainder of 24.
Write down 2 as next digit of the result. 
Result so far: 5857.857142
Subtracting 56 from 80 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 13:
28 can be fit into 240 8 times, resulting in a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 5857.8571428
Subtract 224 from 240 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 14:
28 goes into 160 5 times with a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 5857.85714285
The remainder is 20 after subtracting 140 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

The final result is 5857.85714285 with a remainder of 2e-08.