28460 ÷ 3 = 9486 R2
We're going to perform division on 28460 with 3 as the divisor.

Step 1:
3 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 2 to get 2.
Bring next digit (8) of the dividend behind the 2 and repeat the process: 28 / 3

Step 2:
3 goes into 28 9 times with a remainder of 1.
Write down 9 as next digit of of the result. 
Result so far: 9
Subtract 27 from 28 to get 1.
Bring next digit (4) of the dividend behind the 1 and repeat the process: 14 / 3

Step 3:
3 goes into 14 4 times with a remainder of 2.
Write down 4 as next digit of of the result. 
Result so far: 94
Subtract 12 from 14 to get 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 3

Step 4:
3 goes into 26 8 times with a remainder of 2.
Write down 8 as next digit of of the result. 
Result so far: 948
Subtract 24 from 26 to get 2.
Bring next digit (0) of the dividend behind the 2 and repeat the process: 20 / 3

Step 5:
3 goes into 20 6 times with a remainder of 2.
Write down 6 as next digit of of the result. 
Result so far: 9486
Subtract 18 from 20 to get 2.

The final result is 9486 with a remainder of 2.