We look at the division of 164400 by 47 
We want to divide 164400 by 47.

Going ahead to step 1:
47 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Fetch the next digit (6) from the dividend, attach it to 1 and continue: 16 / 47

Going ahead to step 2:
The number 47 fits into 16 0 times, leaving a remainder of 16.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 16 leaves us with 16.
Bring next digit (4) of the dividend behind the 16 and repeat the process: 164 / 47

Moving on to step 3:
The number 47 fits into 164 3 times, leaving a remainder of 23.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtract 141 from 164 to get 23.
Grab the next digit (4) from the dividend, add it to 23, then carry on: 234 / 47

On to step 4:
When dividing 234 by 47, we get 4 with a remainder of 46.
Use 4 as the next digit of our solution. 
Result so far: 34.0
If we take 188 away from 234, we end up with 46.
Bring next digit (0) of the dividend behind the 46 and repeat the process: 460 / 47

Let's proceed to step 5:
When dividing 460 by 47, we get 9 with a remainder of 37.
Write down 9 as next digit of the result. 
Result so far: 349.0
Deduct 423 from 460 and we're left with 37.
Grab the next digit (0) from the dividend, add it to 37, then carry on: 370 / 47

Going ahead to step 6:
The number 47 fits into 370 7 times, leaving a remainder of 41.
The number 7 becomes the next digit in our result. 
Result so far: 3497.0
The remainder is 41 after subtracting 329 from 370.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

On to step 7:
47 goes into 410 8 times with a remainder of 34.
Put 8 as the next digit of the answer. 
Result so far: 3497.8
If we take 376 away from 410, we end up with 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 8:
If we divide 340 by 47, we get 7 and a remainder of 11.
Put 7 as the next digit of the answer. 
Result so far: 3497.87
Subtracting 329 from 340 leaves us with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Step 9:
The number 47 fits into 110 2 times, leaving a remainder of 16.
Put 2 as the next digit of the answer. 
Result so far: 3497.872
If we subtract 94 from 110, 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 10:
160 divided by 47 is 3 with a remainder of 19.
Write down 3 as next digit of the result. 
Result so far: 3497.8723
If we take 141 away from 160, we end up with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Step 11:
47 goes into 190 4 times with a remainder of 2.
The number 4 becomes the next digit in our result. 
Result so far: 3497.87234
If we take 188 away from 190, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 12:
20 divided by 47 is 0 with a remainder of 20.
The next digit of our result is 0. 
Result so far: 3497.87234
Subtracting 0 from 20 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 13:
When dividing 200 by 47, we get 4 with a remainder of 12.
Record the quotient 4 as the next digit in the result. 
Result so far: 3497.8723404
If we take 188 away from 200, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 14:
47 can be fit into 120 2 times, resulting in a remainder of 26.
Use 2 as the next digit of our solution. 
Result so far: 3497.87234042
Subtract 94 from 120 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

The final outcome is 3497.87234042, with a leftover of 2.6e-08.