2161 ÷ 71 
We want to divide 2161 by 71.

Going ahead to step 1:
71 goes into 2 0 times with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Grab the next digit (1) from the dividend, add it to 2, then carry on: 21 / 71

Advancing to step 2:
71 goes into 21 0 times with a remainder of 21.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 21 and we're left with 21.
Append the next digit (6) from the dividend to 21 and continue with: 216 / 71

Advancing to step 3:
71 goes into 216 3 times with a remainder of 3.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Deduct 213 from 216 and we're left with 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 71

Step 4:
31 divided by 71 is 0 with a remainder of 31.
Put 0 as the next digit of the answer. 
Result so far: 30.0
Subtracting 0 from 31 leaves us with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Let's proceed to step 5:
The number 71 fits into 310 4 times, leaving a remainder of 26.
Record the quotient 4 as the next digit in the result. 
Result so far: 30.4
Deduct 284 from 310 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 6:
If we divide 260 by 71, we get 3 and a remainder of 47.
The next digit of our result is 3. 
Result so far: 30.43
Subtracting 213 from 260 leaves us with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Let's proceed to step 7:
The number 71 fits into 470 6 times, leaving a remainder of 44.
Record the quotient 6 as the next digit in the result. 
Result so far: 30.436
If we subtract 426 from 470, we get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Advancing to step 8:
The number 71 fits into 440 6 times, leaving a remainder of 14.
Write down 6 as next digit of the result. 
Result so far: 30.4366
Subtract 426 from 440 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

In conclusion, the division gives 30.4366 with a balance of 0.00014.