We look at the division of 161971 by 85 
We're looking to find how many times 85 goes into 161971.

Step 1:
The number 85 fits into 1 0 times, leaving a remainder of 1.
Write down 0 as next digit of the 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 / 85

Going ahead to step 2:
16 divided by 85 is 0 with a remainder of 16.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 16, we get 16.
Fetch the next digit (1) from the dividend, attach it to 16 and continue: 161 / 85

Going ahead to step 3:
161 divided by 85 is 1 with a remainder of 76.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 85 from 161 to get 76.
Include the next digit (9) from the dividend after 76, then repeat: 769 / 85

On to step 4:
85 can be fit into 769 9 times, resulting in a remainder of 4.
The next digit of our result is 9. 
Result so far: 19.0
Subtracting 765 from 769 leaves us with 4.
Append the next digit (7) from the dividend to 4 and continue with: 47 / 85

On to step 5:
85 can be fit into 47 0 times, resulting in a remainder of 47.
Write down 0 as next digit of the result. 
Result so far: 190.0
If we take 0 away from 47, we end up with 47.
Append the next digit (1) from the dividend to 47 and continue with: 471 / 85

Step 6:
If we divide 471 by 85, we get 5 and a remainder of 46.
The next digit of our result is 5. 
Result so far: 1905.0
Deduct 425 from 471 and we're left with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

On to step 7:
85 goes into 460 5 times with a remainder of 35.
Put 5 as the next digit of the answer. 
Result so far: 1905.5
The remainder is 35 after subtracting 425 from 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

On to step 8:
If we divide 350 by 85, we get 4 and a remainder of 10.
Put 4 as the next digit of the answer. 
Result so far: 1905.54
Subtracting 340 from 350 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 9:
85 can be fit into 100 1 times, resulting in a remainder of 15.
The number 1 becomes the next digit in our result. 
Result so far: 1905.541
Subtract 85 from 100 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.

Step 10:
The number 85 fits into 150 1 times, leaving a remainder of 65.
Record the quotient 1 as the next digit in the result. 
Result so far: 1905.5411
Subtract 85 from 150 to get 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

After the division, we end up with 1905.5411 and a remainder of 0.00065.