We look at the division of 164704 by 44 
We want to figure out the number of times 164704 can be divided by 44.

Going ahead to step 1:
The number 44 fits into 1 0 times, leaving 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.
Grab the next digit (6) from the dividend, add it to 1, then carry on: 16 / 44

Going ahead to step 2:
44 goes into 16 0 times with a remainder of 16.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 16, we end up with 16.
Bring next digit (4) of the dividend behind the 16 and repeat the process: 164 / 44

Step 3:
The number 44 fits into 164 3 times, leaving a remainder of 32.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 132 from 164 leaves us with 32.
Append the next digit (7) from the dividend to 32 and continue with: 327 / 44

Moving on to step 4:
44 can be fit into 327 7 times, resulting in a remainder of 19.
The number 7 becomes the next digit in our result. 
Result so far: 37.0
Subtracting 308 from 327 leaves us with 19.
Include the next digit (0) from the dividend after 19, then repeat: 190 / 44

On to step 5:
When dividing 190 by 44, we get 4 with a remainder of 14.
Write down 4 as next digit of the result. 
Result so far: 374.0
The remainder is 14 after subtracting 176 from 190.
Fetch the next digit (4) from the dividend, attach it to 14 and continue: 144 / 44

On to step 6:
144 divided by 44 is 3 with a remainder of 12.
Write down 3 as next digit of the result. 
Result so far: 3743.0
The remainder is 12 after subtracting 132 from 144.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 7:
The number 44 fits into 120 2 times, leaving a remainder of 32.
Write down 2 as next digit of the result. 
Result so far: 3743.2
If we take 88 away from 120, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 8:
320 divided by 44 is 7 with a remainder of 12.
Use 7 as the next digit of our solution. 
Result so far: 3743.27
The remainder is 12 after subtracting 308 from 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 9:
If we divide 120 by 44, we get 2 and a remainder of 32.
The number 2 becomes the next digit in our result. 
Result so far: 3743.272
The remainder is 32 after subtracting 88 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Moving on to step 10:
44 goes into 320 7 times with a remainder of 12.
The next digit of our result is 7. 
Result so far: 3743.2727
If we subtract 308 from 320, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 11:
If we divide 120 by 44, we get 2 and a remainder of 32.
Record the quotient 2 as the next digit in the result. 
Result so far: 3743.27272
Subtracting 88 from 120 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 12:
44 can be fit into 320 7 times, resulting in a remainder of 12.
Put 7 as the next digit of the answer. 
Result so far: 3743.272727
Subtract 308 from 320 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 13:
When dividing 120 by 44, we get 2 with a remainder of 32.
Record the quotient 2 as the next digit in the result. 
Result so far: 3743.2727272
The remainder is 32 after subtracting 88 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 14:
The number 44 fits into 320 7 times, leaving a remainder of 12.
The next digit of our result is 7. 
Result so far: 3743.27272727
Deduct 308 from 320 and we're left 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.

In conclusion, the division gives 3743.27272727 with a balance of 1.2e-08.