We look at the division of 164661 by 47 
Our goal is to divide 164661 by 47.

Moving on to step 1:
47 goes into 1 0 times with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Append the next digit (6) from the dividend to 1 and continue with: 16 / 47

Let's proceed to step 2:
16 divided by 47 is 0 with a remainder of 16.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 16, we get 16.
Bring next digit (4) of the dividend behind the 16 and repeat the process: 164 / 47

On to step 3:
47 can be fit into 164 3 times, resulting in a remainder of 23.
The next digit of our result is 3. 
Result so far: 3.0
The remainder is 23 after subtracting 141 from 164.
Take the next digit (6) from the dividend and append it to 23, then repeat: 236 / 47

Let's proceed to step 4:
When dividing 236 by 47, we get 5 with a remainder of 1.
Write down 5 as next digit of the result. 
Result so far: 35.0
Subtracting 235 from 236 leaves us with 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 47

Let's proceed to step 5:
When dividing 16 by 47, we get 0 with a remainder of 16.
Record the quotient 0 as the next digit in the result. 
Result so far: 350.0
Subtracting 0 from 16 leaves us with 16.
Bring next digit (1) of the dividend behind the 16 and repeat the process: 161 / 47

On to step 6:
The number 47 fits into 161 3 times, leaving a remainder of 20.
Write down 3 as next digit of the result. 
Result so far: 3503.0
If we take 141 away from 161, we end up 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.

Let's proceed to step 7:
If we divide 200 by 47, we get 4 and a remainder of 12.
The number 4 becomes the next digit in our result. 
Result so far: 3503.4
Subtracting 188 from 200 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 8:
When dividing 120 by 47, we get 2 with a remainder of 26.
Put 2 as the next digit of the answer. 
Result so far: 3503.42
Subtract 94 from 120 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 9:
When dividing 260 by 47, we get 5 with a remainder of 25.
Put 5 as the next digit of the answer. 
Result so far: 3503.425
If we subtract 235 from 260, we get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Let's proceed to step 10:
When dividing 250 by 47, we get 5 with a remainder of 15.
Record the quotient 5 as the next digit in the result. 
Result so far: 3503.4255
Subtract 235 from 250 to get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

After the division, we end up with 3503.4255 and a remainder of 0.00015.