We divide 164701 by 67
Our goal is to divide 164701 by 67.

Moving on to step 1:
The number 67 fits into 1 0 times, leaving a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Take the next digit (6) from the dividend and append it to 1, then repeat: 16 / 67

Going ahead to step 2:
If we divide 16 by 67, we get 0 and a remainder of 16.
Put 0 as the next digit of the answer. 
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 / 67

Moving on to step 3:
67 can be fit into 164 2 times, resulting in a remainder of 30.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Deduct 134 from 164 and we're left with 30.
Fetch the next digit (7) from the dividend, attach it to 30 and continue: 307 / 67

Moving on to step 4:
307 divided by 67 is 4 with a remainder of 39.
Put 4 as the next digit of the answer. 
Result so far: 24.0
The remainder is 39 after subtracting 268 from 307.
Grab the next digit (0) from the dividend, add it to 39, then carry on: 390 / 67

On to step 5:
If we divide 390 by 67, we get 5 and a remainder of 55.
Put 5 as the next digit of the answer. 
Result so far: 245.0
If we take 335 away from 390, we end up with 55.
Include the next digit (1) from the dividend after 55, then repeat: 551 / 67

On to step 6:
The number 67 fits into 551 8 times, leaving a remainder of 15.
The number 8 becomes the next digit in our result. 
Result so far: 2458.0
Deduct 536 from 551 and we're left with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Going ahead to step 7:
67 goes into 150 2 times with a remainder of 16.
The number 2 becomes the next digit in our result. 
Result so far: 2458.2
Subtract 134 from 150 to 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.

Advancing to step 8:
67 can be fit into 160 2 times, resulting in a remainder of 26.
Put 2 as the next digit of the answer. 
Result so far: 2458.22
Subtracting 134 from 160 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

After the division, we end up with 2458.22 and a remainder of 0.026.