We look at the division of 164771 by 20 
Let's see how many times 20 fits into 164771.

On to step 1:
20 goes into 1 0 times with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Append the next digit (6) from the dividend to 1 and continue with: 16 / 20

Let's proceed to step 2:
20 goes into 16 0 times with a remainder of 16.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 16, we get 16.
Fetch the next digit (4) from the dividend, attach it to 16 and continue: 164 / 20

On to step 3:
The number 20 fits into 164 8 times, leaving a remainder of 4.
The next digit of our result is 8. 
Result so far: 8.0
Subtracting 160 from 164 leaves us with 4.
Append the next digit (7) from the dividend to 4 and continue with: 47 / 20

Going ahead to step 4:
When dividing 47 by 20, we get 2 with a remainder of 7.
Record the quotient 2 as the next digit in the result. 
Result so far: 82.0
If we take 40 away from 47, we end up with 7.
Include the next digit (7) from the dividend after 7, then repeat: 77 / 20

Going ahead to step 5:
When dividing 77 by 20, we get 3 with a remainder of 17.
Write down 3 as next digit of the result. 
Result so far: 823.0
If we take 60 away from 77, we end up with 17.
Include the next digit (1) from the dividend after 17, then repeat: 171 / 20

Step 6:
171 divided by 20 is 8 with a remainder of 11.
Put 8 as the next digit of the answer. 
Result so far: 8238.0
The remainder is 11 after subtracting 160 from 171.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Going ahead to step 7:
110 divided by 20 is 5 with a remainder of 10.
Write down 5 as next digit of the result. 
Result so far: 8238.5
The remainder is 10 after subtracting 100 from 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 8:
The number 20 fits into 100 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 8238.55
Subtract 100 from 100 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 8238.55 with a balance of 0.0.