We look at the division of 61246478 by 164 
We want to divide 61246478 by 164.

On to step 1:
6 divided by 164 is 0 with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Include the next digit (1) from the dividend after 6, then repeat: 61 / 164

On to step 2:
164 can be fit into 61 0 times, resulting in a remainder of 61.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 61, we get 61.
Grab the next digit (2) from the dividend, add it to 61, then carry on: 612 / 164

Let's proceed to step 3:
The number 164 fits into 612 3 times, leaving a remainder of 120.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
If we subtract 492 from 612, we get 120.
Grab the next digit (4) from the dividend, add it to 120, then carry on: 1204 / 164

Step 4:
164 can be fit into 1204 7 times, resulting in a remainder of 56.
Use 7 as the next digit of our solution. 
Result so far: 37.0
Deduct 1148 from 1204 and we're left with 56.
Include the next digit (6) from the dividend after 56, then repeat: 566 / 164

Let's proceed to step 5:
When dividing 566 by 164, we get 3 with a remainder of 74.
The number 3 becomes the next digit in our result. 
Result so far: 373.0
If we subtract 492 from 566, we get 74.
Bring next digit (4) of the dividend behind the 74 and repeat the process: 744 / 164

Advancing to step 6:
If we divide 744 by 164, we get 4 and a remainder of 88.
The number 4 becomes the next digit in our result. 
Result so far: 3734.0
Subtract 656 from 744 to get 88.
Take the next digit (7) from the dividend and append it to 88, then repeat: 887 / 164

On to step 7:
887 divided by 164 is 5 with a remainder of 67.
Use 5 as the next digit of our solution. 
Result so far: 37345.0
Deduct 820 from 887 and we're left with 67.
Bring next digit (8) of the dividend behind the 67 and repeat the process: 678 / 164

On to step 8:
164 can be fit into 678 4 times, resulting in a remainder of 22.
The number 4 becomes the next digit in our result. 
Result so far: 373454.0
Subtracting 656 from 678 leaves us 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.

On to step 9:
164 goes into 220 1 times with a remainder of 56.
The number 1 becomes the next digit in our result. 
Result so far: 373454.1
Deduct 164 from 220 and we're left with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Step 10:
When dividing 560 by 164, we get 3 with a remainder of 68.
Record the quotient 3 as the next digit in the result. 
Result so far: 373454.13
If we subtract 492 from 560, we get 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Advancing to step 11:
When dividing 680 by 164, we get 4 with a remainder of 24.
The next digit of our result is 4. 
Result so far: 373454.134
Subtracting 656 from 680 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 12:
The number 164 fits into 240 1 times, leaving a remainder of 76.
Use 1 as the next digit of our solution. 
Result so far: 373454.1341
If we take 164 away from 240, we end up with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Advancing to step 13:
164 goes into 760 4 times with a remainder of 104.
Use 4 as the next digit of our solution. 
Result so far: 373454.13414
Subtract 656 from 760 to get 104.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

Advancing to step 14:
164 goes into 1040 6 times with a remainder of 56.
The number 6 becomes the next digit in our result. 
Result so far: 373454.134146
If we take 984 away from 1040, we end up with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

On to step 15:
164 can be fit into 560 3 times, resulting in a remainder of 68.
Put 3 as the next digit of the answer. 
Result so far: 373454.1341463
Subtracting 492 from 560 leaves us with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Going ahead to step 16:
When dividing 680 by 164, we get 4 with a remainder of 24.
Write down 4 as next digit of the result. 
Result so far: 373454.13414634
If we take 656 away from 680, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

The final result is 373454.13414634 with a remainder of 2.4e-08.