Let's divide 164060 by 97
Our goal is to divide 164060 by 97.

Advancing to step 1:
When dividing 1 by 97, we get 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Include the next digit (6) from the dividend after 1, then repeat: 16 / 97

Moving on to step 2:
16 divided by 97 is 0 with a remainder of 16.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 16 leaves us with 16.
Fetch the next digit (4) from the dividend, attach it to 16 and continue: 164 / 97

Going ahead to step 3:
The number 97 fits into 164 1 times, leaving a remainder of 67.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 97 from 164 leaves us with 67.
Bring next digit (0) of the dividend behind the 67 and repeat the process: 670 / 97

Advancing to step 4:
670 divided by 97 is 6 with a remainder of 88.
The next digit of our result is 6. 
Result so far: 16.0
If we subtract 582 from 670, we get 88.
Fetch the next digit (6) from the dividend, attach it to 88 and continue: 886 / 97

Advancing to step 5:
If we divide 886 by 97, we get 9 and a remainder of 13.
Write down 9 as next digit of the result. 
Result so far: 169.0
If we subtract 873 from 886, we get 13.
Fetch the next digit (0) from the dividend, attach it to 13 and continue: 130 / 97

Let's proceed to step 6:
97 goes into 130 1 times with a remainder of 33.
The next digit of our result is 1. 
Result so far: 1691.0
If we take 97 away from 130, we end up with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

On to step 7:
The number 97 fits into 330 3 times, leaving a remainder of 39.
The number 3 becomes the next digit in our result. 
Result so far: 1691.3
If we subtract 291 from 330, we get 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Moving on to step 8:
If we divide 390 by 97, we get 4 and a remainder of 2.
The number 4 becomes the next digit in our result. 
Result so far: 1691.34
The remainder is 2 after subtracting 388 from 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 9:
97 goes into 20 0 times with a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 1691.34
Deduct 0 from 20 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.

Advancing to step 10:
97 goes into 200 2 times with a remainder of 6.
The next digit of our result is 2. 
Result so far: 1691.3402
Deduct 194 from 200 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Moving on to step 11:
97 can be fit into 60 0 times, resulting in a remainder of 60.
Record the quotient 0 as the next digit in the result. 
Result so far: 1691.3402
If we subtract 0 from 60, we 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.

Let's proceed to step 12:
When dividing 600 by 97, we get 6 with a remainder of 18.
The number 6 becomes the next digit in our result. 
Result so far: 1691.340206
Deduct 582 from 600 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Advancing to step 13:
When dividing 180 by 97, we get 1 with a remainder of 83.
Use 1 as the next digit of our solution. 
Result so far: 1691.3402061
Deduct 97 from 180 and we're left with 83.
Since there are no more digits in the dividend, we add a zero to the remainder making it 830, and continue the process.

Let's proceed to step 14:
97 goes into 830 8 times with a remainder of 54.
Use 8 as the next digit of our solution. 
Result so far: 1691.34020618
Subtract 776 from 830 to get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Our division results in 1691.34020618 with a remaining 5.4e-08.