164 ÷ 5 = 32 R4
Alright, let's work through the division of 164 by 5 step by step.

Step 1:
5 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 1 to get 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 5

Step 2:
5 goes into 16 3 times with a remainder of 1.
Write down 3 as next digit of of the result. 
Result so far: 3
Subtract 15 from 16 to get 1.
Bring next digit (4) of the dividend behind the 1 and repeat the process: 14 / 5

Step 3:
5 goes into 14 2 times with a remainder of 4.
Write down 2 as next digit of of the result. 
Result so far: 32
Subtract 10 from 14 to get 4.

The final result is 32 with a remainder of 4.