71344700 ÷ 164 
Our goal is to divide 71344700 by 164.

Advancing to step 1:
The number 164 fits into 7 0 times, leaving a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Grab the next digit (1) from the dividend, add it to 7, then carry on: 71 / 164

Going ahead to step 2:
If we divide 71 by 164, we get 0 and a remainder of 71.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 71, we get 71.
Append the next digit (3) from the dividend to 71 and continue with: 713 / 164

Going ahead to step 3:
The number 164 fits into 713 4 times, leaving a remainder of 57.
Write down 4 as next digit of the result. 
Result so far: 4.0
Subtract 656 from 713 to get 57.
Take the next digit (4) from the dividend and append it to 57, then repeat: 574 / 164

On to step 4:
164 goes into 574 3 times with a remainder of 82.
The number 3 becomes the next digit in our result. 
Result so far: 43.0
Subtract 492 from 574 to get 82.
Include the next digit (4) from the dividend after 82, then repeat: 824 / 164

Let's proceed to step 5:
If we divide 824 by 164, we get 5 and a remainder of 4.
The next digit of our result is 5. 
Result so far: 435.0
If we subtract 820 from 824, we get 4.
Take the next digit (7) from the dividend and append it to 4, then repeat: 47 / 164

Moving on to step 6:
If we divide 47 by 164, we get 0 and a remainder of 47.
Write down 0 as next digit of the result. 
Result so far: 4350.0
Deduct 0 from 47 and we're left with 47.
Bring next digit (0) of the dividend behind the 47 and repeat the process: 470 / 164

Going ahead to step 7:
The number 164 fits into 470 2 times, leaving a remainder of 142.
The number 2 becomes the next digit in our result. 
Result so far: 43502.0
If we take 328 away from 470, we end up with 142.
Include the next digit (0) from the dividend after 142, then repeat: 1420 / 164

Let's proceed to step 8:
164 can be fit into 1420 8 times, resulting in a remainder of 108.
Record the quotient 8 as the next digit in the result. 
Result so far: 435028.0
Subtract 1312 from 1420 to get 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

On to step 9:
When dividing 1080 by 164, we get 6 with a remainder of 96.
Record the quotient 6 as the next digit in the result. 
Result so far: 435028.6
If we subtract 984 from 1080, we get 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Step 10:
164 goes into 960 5 times with a remainder of 140.
The number 5 becomes the next digit in our result. 
Result so far: 435028.65
If we subtract 820 from 960, we get 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

On to step 11:
164 goes into 1400 8 times with a remainder of 88.
The next digit of our result is 8. 
Result so far: 435028.658
Subtract 1312 from 1400 to get 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Advancing to step 12:
880 divided by 164 is 5 with a remainder of 60.
Use 5 as the next digit of our solution. 
Result so far: 435028.6585
If we subtract 820 from 880, we get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Let's proceed to step 13:
If we divide 600 by 164, we get 3 and a remainder of 108.
The next digit of our result is 3. 
Result so far: 435028.65853
Subtract 492 from 600 to get 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

Step 14:
1080 divided by 164 is 6 with a remainder of 96.
The number 6 becomes the next digit in our result. 
Result so far: 435028.658536
If we subtract 984 from 1080, we get 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Advancing to step 15:
When dividing 960 by 164, we get 5 with a remainder of 140.
The next digit of our result is 5. 
Result so far: 435028.6585365
If we take 820 away from 960, we end up with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

On to step 16:
If we divide 1400 by 164, we get 8 and a remainder of 88.
Use 8 as the next digit of our solution. 
Result so far: 435028.65853658
Subtract 1312 from 1400 to get 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

In conclusion, the division gives 435028.65853658 with a balance of 8.8e-08.