We divide 163945 by 71
We're looking to find how many times 71 goes into 163945.

Advancing to step 1:
When dividing 1 by 71, we get 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 71

Let's proceed to step 2:
71 goes into 16 0 times with a remainder of 16.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 16 to get 16.
Bring next digit (3) of the dividend behind the 16 and repeat the process: 163 / 71

Going ahead to step 3:
71 can be fit into 163 2 times, resulting in a remainder of 21.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we take 142 away from 163, we end up with 21.
Include the next digit (9) from the dividend after 21, then repeat: 219 / 71

Advancing to step 4:
When dividing 219 by 71, we get 3 with a remainder of 6.
Put 3 as the next digit of the answer. 
Result so far: 23.0
If we subtract 213 from 219, we get 6.
Take the next digit (4) from the dividend and append it to 6, then repeat: 64 / 71

On to step 5:
64 divided by 71 is 0 with a remainder of 64.
The number 0 becomes the next digit in our result. 
Result so far: 230.0
Subtracting 0 from 64 leaves us with 64.
Grab the next digit (5) from the dividend, add it to 64, then carry on: 645 / 71

Moving on to step 6:
The number 71 fits into 645 9 times, leaving a remainder of 6.
Use 9 as the next digit of our solution. 
Result so far: 2309.0
Deduct 639 from 645 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 7:
If we divide 60 by 71, we get 0 and a remainder of 60.
The number 0 becomes the next digit in our result. 
Result so far: 2309.0
The remainder is 60 after subtracting 0 from 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Advancing to step 8:
If we divide 600 by 71, we get 8 and a remainder of 32.
Use 8 as the next digit of our solution. 
Result so far: 2309.08
Subtracting 568 from 600 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 9:
When dividing 320 by 71, we get 4 with a remainder of 36.
Write down 4 as next digit of the result. 
Result so far: 2309.084
Subtracting 284 from 320 leaves us with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Step 10:
71 goes into 360 5 times with a remainder of 5.
The next digit of our result is 5. 
Result so far: 2309.0845
If we take 355 away from 360, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Step 11:
71 can be fit into 50 0 times, resulting in a remainder of 50.
Write down 0 as next digit of the result. 
Result so far: 2309.0845
If we take 0 away from 50, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Advancing to step 12:
If we divide 500 by 71, we get 7 and a remainder of 3.
Record the quotient 7 as the next digit in the result. 
Result so far: 2309.084507
If we take 497 away from 500, we end up with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 13:
The number 71 fits into 30 0 times, leaving a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 2309.084507
Deduct 0 from 30 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 14:
If we divide 300 by 71, we get 4 and a remainder of 16.
The number 4 becomes the next digit in our result. 
Result so far: 2309.08450704
If we take 284 away from 300, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

After the division, we end up with 2309.08450704 and a remainder of 1.6e-08.