We're dividing 161927 by 71 
We're looking to find how many times 71 goes into 161927.

Moving on to step 1:
The number 71 fits into 1 0 times, leaving a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Include the next digit (6) from the dividend after 1, then repeat: 16 / 71

Let's proceed to step 2:
When dividing 16 by 71, we get 0 with a remainder of 16.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 16 leaves us with 16.
Fetch the next digit (1) from the dividend, attach it to 16 and continue: 161 / 71

On to step 3:
161 divided by 71 is 2 with a remainder of 19.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtract 142 from 161 to get 19.
Fetch the next digit (9) from the dividend, attach it to 19 and continue: 199 / 71

Going ahead to step 4:
If we divide 199 by 71, we get 2 and a remainder of 57.
Write down 2 as next digit of the result. 
Result so far: 22.0
The remainder is 57 after subtracting 142 from 199.
Fetch the next digit (2) from the dividend, attach it to 57 and continue: 572 / 71

Going ahead to step 5:
If we divide 572 by 71, we get 8 and a remainder of 4.
The next digit of our result is 8. 
Result so far: 228.0
If we take 568 away from 572, we end up with 4.
Take the next digit (7) from the dividend and append it to 4, then repeat: 47 / 71

Going ahead to step 6:
47 divided by 71 is 0 with a remainder of 47.
Put 0 as the next digit of the answer. 
Result so far: 2280.0
Deduct 0 from 47 and we're left with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Advancing to step 7:
If we divide 470 by 71, we get 6 and a remainder of 44.
Put 6 as the next digit of the answer. 
Result so far: 2280.6
Deduct 426 from 470 and we're left with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Step 8:
If we divide 440 by 71, we get 6 and a remainder of 14.
Use 6 as the next digit of our solution. 
Result so far: 2280.66
Deduct 426 from 440 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

After the division, we end up with 2280.66 and a remainder of 0.014.