We look at the division of 164961 by 20 
Our goal is to divide 164961 by 20.

On to step 1:
20 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Fetch the next digit (6) from the dividend, attach it to 1 and continue: 16 / 20

On to step 2:
20 can be fit into 16 0 times, resulting in a remainder of 16.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 16 and we're left with 16.
Fetch the next digit (4) from the dividend, attach it to 16 and continue: 164 / 20

Moving on to step 3:
20 can be fit into 164 8 times, resulting in a remainder of 4.
Write down 8 as next digit of the result. 
Result so far: 8.0
If we take 160 away from 164, we end up with 4.
Grab the next digit (9) from the dividend, add it to 4, then carry on: 49 / 20

Going ahead to step 4:
The number 20 fits into 49 2 times, leaving a remainder of 9.
Write down 2 as next digit of the result. 
Result so far: 82.0
Subtracting 40 from 49 leaves us with 9.
Include the next digit (6) from the dividend after 9, then repeat: 96 / 20

Going ahead to step 5:
When dividing 96 by 20, we get 4 with a remainder of 16.
The next digit of our result is 4. 
Result so far: 824.0
The remainder is 16 after subtracting 80 from 96.
Append the next digit (1) from the dividend to 16 and continue with: 161 / 20

Advancing to step 6:
If we divide 161 by 20, we get 8 and a remainder of 1.
The next digit of our result is 8. 
Result so far: 8248.0
Subtract 160 from 161 to get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Moving on to step 7:
10 divided by 20 is 0 with a remainder of 10.
The next digit of our result is 0. 
Result so far: 8248.0
Deduct 0 from 10 and we're left 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.

Going ahead to step 8:
If we divide 100 by 20, we get 5 and a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 8248.05
Subtracting 100 from 100 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 9:
0 divided by 20 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 8248.05
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 10:
20 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 8248.05
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 8248.05 with a balance of 0.0.