We're dividing 162071 by 96 
We want to divide 162071 by 96.

Step 1:
When dividing 1 by 96, we get 0 with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Append the next digit (6) from the dividend to 1 and continue with: 16 / 96

Moving on to step 2:
When dividing 16 by 96, we get 0 with a remainder of 16.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 16, we end up with 16.
Include the next digit (2) from the dividend after 16, then repeat: 162 / 96

On to step 3:
The number 96 fits into 162 1 times, leaving a remainder of 66.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 96 from 162 to get 66.
Fetch the next digit (0) from the dividend, attach it to 66 and continue: 660 / 96

Let's proceed to step 4:
96 goes into 660 6 times with a remainder of 84.
The next digit of our result is 6. 
Result so far: 16.0
Deduct 576 from 660 and we're left with 84.
Bring next digit (7) of the dividend behind the 84 and repeat the process: 847 / 96

Moving on to step 5:
When dividing 847 by 96, we get 8 with a remainder of 79.
Put 8 as the next digit of the answer. 
Result so far: 168.0
If we take 768 away from 847, we end up with 79.
Grab the next digit (1) from the dividend, add it to 79, then carry on: 791 / 96

On to step 6:
96 goes into 791 8 times with a remainder of 23.
Write down 8 as next digit of the result. 
Result so far: 1688.0
Subtracting 768 from 791 leaves us with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Moving on to step 7:
The number 96 fits into 230 2 times, leaving a remainder of 38.
The number 2 becomes the next digit in our result. 
Result so far: 1688.2
Subtract 192 from 230 to get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Let's proceed to step 8:
If we divide 380 by 96, we get 3 and a remainder of 92.
The number 3 becomes the next digit in our result. 
Result so far: 1688.23
The remainder is 92 after subtracting 288 from 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Moving on to step 9:
If we divide 920 by 96, we get 9 and a remainder of 56.
The next digit of our result is 9. 
Result so far: 1688.239
If we take 864 away from 920, 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.

Step 10:
96 can be fit into 560 5 times, resulting in a remainder of 80.
The number 5 becomes the next digit in our result. 
Result so far: 1688.2395
Subtract 480 from 560 to get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Let's proceed to step 11:
If we divide 800 by 96, we get 8 and a remainder of 32.
The next digit of our result is 8. 
Result so far: 1688.23958
If we subtract 768 from 800, we get 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 12:
If we divide 320 by 96, we get 3 and a remainder of 32.
The next digit of our result is 3. 
Result so far: 1688.239583
If we take 288 away from 320, 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.

Going ahead to step 13:
The number 96 fits into 320 3 times, leaving a remainder of 32.
Put 3 as the next digit of the answer. 
Result so far: 1688.2395833
Subtract 288 from 320 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

In conclusion, the division gives 1688.2395833 with a balance of 3.2e-07.