We look at the division of 99167459 by 204 
We're looking to find how many times 204 goes into 99167459.

Step 1:
If we divide 9 by 204, we get 0 and a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Append the next digit (9) from the dividend to 9 and continue with: 99 / 204

On to step 2:
99 divided by 204 is 0 with a remainder of 99.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 99 after subtracting 0 from 99.
Append the next digit (1) from the dividend to 99 and continue with: 991 / 204

On to step 3:
204 can be fit into 991 4 times, resulting in a remainder of 175.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
The remainder is 175 after subtracting 816 from 991.
Include the next digit (6) from the dividend after 175, then repeat: 1756 / 204

On to step 4:
If we divide 1756 by 204, we get 8 and a remainder of 124.
Record the quotient 8 as the next digit in the result. 
Result so far: 48.0
Deduct 1632 from 1756 and we're left with 124.
Bring next digit (7) of the dividend behind the 124 and repeat the process: 1247 / 204

On to step 5:
1247 divided by 204 is 6 with a remainder of 23.
Use 6 as the next digit of our solution. 
Result so far: 486.0
The remainder is 23 after subtracting 1224 from 1247.
Append the next digit (4) from the dividend to 23 and continue with: 234 / 204

Moving on to step 6:
If we divide 234 by 204, we get 1 and a remainder of 30.
The next digit of our result is 1. 
Result so far: 4861.0
The remainder is 30 after subtracting 204 from 234.
Bring next digit (5) of the dividend behind the 30 and repeat the process: 305 / 204

Step 7:
204 goes into 305 1 times with a remainder of 101.
Record the quotient 1 as the next digit in the result. 
Result so far: 48611.0
Deduct 204 from 305 and we're left with 101.
Grab the next digit (9) from the dividend, add it to 101, then carry on: 1019 / 204

Going ahead to step 8:
When dividing 1019 by 204, we get 4 with a remainder of 203.
Record the quotient 4 as the next digit in the result. 
Result so far: 486114.0
If we take 816 away from 1019, we end up with 203.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2030, and continue the process.

Moving on to step 9:
2030 divided by 204 is 9 with a remainder of 194.
The number 9 becomes the next digit in our result. 
Result so far: 486114.9
Deduct 1836 from 2030 and we're left with 194.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1940, and continue the process.

Advancing to step 10:
204 can be fit into 1940 9 times, resulting in a remainder of 104.
The next digit of our result is 9. 
Result so far: 486114.99
Subtract 1836 from 1940 to get 104.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

After the division, we end up with 486114.99 and a remainder of 0.104.