We're dividing 165994 by 70 
We're looking to find how many times 70 goes into 165994.

Advancing to step 1:
The number 70 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
The remainder is 1 after subtracting 0 from 1.
Append the next digit (6) from the dividend to 1 and continue with: 16 / 70

On to step 2:
When dividing 16 by 70, we get 0 with a remainder of 16.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 16 and we're left with 16.
Include the next digit (5) from the dividend after 16, then repeat: 165 / 70

Let's proceed to step 3:
When dividing 165 by 70, we get 2 with a remainder of 25.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtract 140 from 165 to get 25.
Fetch the next digit (9) from the dividend, attach it to 25 and continue: 259 / 70

Let's proceed to step 4:
259 divided by 70 is 3 with a remainder of 49.
The number 3 becomes the next digit in our result. 
Result so far: 23.0
Deduct 210 from 259 and we're left with 49.
Fetch the next digit (9) from the dividend, attach it to 49 and continue: 499 / 70

Moving on to step 5:
499 divided by 70 is 7 with a remainder of 9.
Use 7 as the next digit of our solution. 
Result so far: 237.0
Subtract 490 from 499 to get 9.
Append the next digit (4) from the dividend to 9 and continue with: 94 / 70

Moving on to step 6:
94 divided by 70 is 1 with a remainder of 24.
The number 1 becomes the next digit in our result. 
Result so far: 2371.0
If we take 70 away from 94, 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.

Let's proceed to step 7:
240 divided by 70 is 3 with a remainder of 30.
Write down 3 as next digit of the result. 
Result so far: 2371.3
The remainder is 30 after subtracting 210 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
300 divided by 70 is 4 with a remainder of 20.
Put 4 as the next digit of the answer. 
Result so far: 2371.34
If we take 280 away from 300, we end up 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 9:
70 goes into 200 2 times with a remainder of 60.
Use 2 as the next digit of our solution. 
Result so far: 2371.342
Subtract 140 from 200 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Advancing to step 10:
The number 70 fits into 600 8 times, leaving a remainder of 40.
The number 8 becomes the next digit in our result. 
Result so far: 2371.3428
Subtract 560 from 600 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 11:
If we divide 400 by 70, we get 5 and a remainder of 50.
Put 5 as the next digit of the answer. 
Result so far: 2371.34285
Subtracting 350 from 400 leaves us with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Let's proceed to step 12:
70 goes into 500 7 times with a remainder of 10.
Put 7 as the next digit of the answer. 
Result so far: 2371.342857
Subtracting 490 from 500 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 13:
If we divide 100 by 70, we get 1 and a remainder of 30.
Record the quotient 1 as the next digit in the result. 
Result so far: 2371.3428571
Subtracting 70 from 100 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 14:
If we divide 300 by 70, we get 4 and a remainder of 20.
Put 4 as the next digit of the answer. 
Result so far: 2371.34285714
Deduct 280 from 300 and we're left 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.

In conclusion, the division gives 2371.34285714 with a balance of 2e-08.