164821 ÷ 61 
Let's see how many times 61 fits into 164821.

Moving on to step 1:
61 can be fit into 1 0 times, resulting in a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Append the next digit (6) from the dividend to 1 and continue with: 16 / 61

Step 2:
61 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
Subtract 0 from 16 to get 16.
Include the next digit (4) from the dividend after 16, then repeat: 164 / 61

On to step 3:
The number 61 fits into 164 2 times, leaving a remainder of 42.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 122 away from 164, we end up with 42.
Grab the next digit (8) from the dividend, add it to 42, then carry on: 428 / 61

Advancing to step 4:
If we divide 428 by 61, we get 7 and a remainder of 1.
Write down 7 as next digit of the result. 
Result so far: 27.0
If we take 427 away from 428, we end up with 1.
Grab the next digit (2) from the dividend, add it to 1, then carry on: 12 / 61

Advancing to step 5:
When dividing 12 by 61, we get 0 with a remainder of 12.
Record the quotient 0 as the next digit in the result. 
Result so far: 270.0
Subtract 0 from 12 to get 12.
Fetch the next digit (1) from the dividend, attach it to 12 and continue: 121 / 61

Going ahead to step 6:
61 can be fit into 121 1 times, resulting in a remainder of 60.
The next digit of our result is 1. 
Result so far: 2701.0
If we take 61 away from 121, we end up with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

On to step 7:
61 can be fit into 600 9 times, resulting in a remainder of 51.
Record the quotient 9 as the next digit in the result. 
Result so far: 2701.9
Deduct 549 from 600 and we're left with 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Let's proceed to step 8:
The number 61 fits into 510 8 times, leaving a remainder of 22.
Write down 8 as next digit of the result. 
Result so far: 2701.98
Deduct 488 from 510 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 9:
61 goes into 220 3 times with a remainder of 37.
The number 3 becomes the next digit in our result. 
Result so far: 2701.983
If we take 183 away from 220, we end up with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Advancing to step 10:
If we divide 370 by 61, we get 6 and a remainder of 4.
The next digit of our result is 6. 
Result so far: 2701.9836
Deduct 366 from 370 and we're left with 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 11:
When dividing 40 by 61, we get 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 2701.9836
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 12:
61 goes into 400 6 times with a remainder of 34.
The number 6 becomes the next digit in our result. 
Result so far: 2701.983606
Subtract 366 from 400 to get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Advancing to step 13:
61 goes into 340 5 times with a remainder of 35.
Put 5 as the next digit of the answer. 
Result so far: 2701.9836065
If we subtract 305 from 340, we get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Let's proceed to step 14:
350 divided by 61 is 5 with a remainder of 45.
Write down 5 as next digit of the result. 
Result so far: 2701.98360655
Deduct 305 from 350 and we're left with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

In conclusion, the division gives 2701.98360655 with a balance of 4.5e-08.