We're dividing 161540 by 18 
We want to divide 161540 by 18.

Moving on to step 1:
18 goes into 1 0 times with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Grab the next digit (6) from the dividend, add it to 1, then carry on: 16 / 18

Going ahead to step 2:
18 can be fit into 16 0 times, resulting in a remainder of 16.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 16 after subtracting 0 from 16.
Grab the next digit (1) from the dividend, add it to 16, then carry on: 161 / 18

Let's proceed to step 3:
When dividing 161 by 18, we get 8 with a remainder of 17.
The next digit of our result is 8. 
Result so far: 8.0
Subtracting 144 from 161 leaves us with 17.
Include the next digit (5) from the dividend after 17, then repeat: 175 / 18

Moving on to step 4:
175 divided by 18 is 9 with a remainder of 13.
Put 9 as the next digit of the answer. 
Result so far: 89.0
Subtracting 162 from 175 leaves us with 13.
Bring next digit (4) of the dividend behind the 13 and repeat the process: 134 / 18

On to step 5:
When dividing 134 by 18, we get 7 with a remainder of 8.
The number 7 becomes the next digit in our result. 
Result so far: 897.0
Deduct 126 from 134 and we're left with 8.
Include the next digit (0) from the dividend after 8, then repeat: 80 / 18

Step 6:
If we divide 80 by 18, we get 4 and a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 8974.0
If we subtract 72 from 80, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 7:
18 goes into 80 4 times with a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 8974.4
If we take 72 away from 80, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 8:
If we divide 80 by 18, we get 4 and a remainder of 8.
The number 4 becomes the next digit in our result. 
Result so far: 8974.44
Subtracting 72 from 80 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

The final result is 8974.44 with a remainder of 0.008.