164 ÷ 8 = 20 R4
We're going to perform division on 164 with 8 as the divisor.

Step 1:
8 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 1 to get 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 8

Step 2:
8 goes into 16 2 times with a remainder of 0.
Write down 2 as next digit of of the result. 
Result so far: 2
Subtract 16 from 16 to get 0.
Bring next digit (4) of the dividend behind the 0 and repeat the process: 4 / 8

Step 3:
8 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of of the result. 
Result so far: 20
Subtract 0 from 4 to get 4.

The final result is 20 with a remainder of 4.