67823 ÷ 3 = 22607 R2
We're going to perform division on 67823 with 3 as the divisor.

Step 1:
3 goes into 6 2 times with a remainder of 0.
Write down 2 as next digit of of the result. 
Result so far: 2
Subtract 6 from 6 to get 0.
Bring next digit (7) of the dividend behind the 0 and repeat the process: 7 / 3

Step 2:
3 goes into 7 2 times with a remainder of 1.
Write down 2 as next digit of of the result. 
Result so far: 22
Subtract 6 from 7 to get 1.
Bring next digit (8) of the dividend behind the 1 and repeat the process: 18 / 3

Step 3:
3 goes into 18 6 times with a remainder of 0.
Write down 6 as next digit of of the result. 
Result so far: 226
Subtract 18 from 18 to get 0.
Bring next digit (2) of the dividend behind the 0 and repeat the process: 2 / 3

Step 4:
3 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of of the result. 
Result so far: 2260
Subtract 0 from 2 to get 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 3

Step 5:
3 goes into 23 7 times with a remainder of 2.
Write down 7 as next digit of of the result. 
Result so far: 22607
Subtract 21 from 23 to get 2.

The final result is 22607 with a remainder of 2.