We look at the division of 91647728 by 3 
Our goal is to divide 91647728 by 3.

On to step 1:
The number 3 fits into 9 3 times, leaving a remainder of 0.
The next digit of our result is 3. 
Result so far: 3.0
Deduct 9 from 9 and we're left with 0.
Grab the next digit (1) from the dividend, add it to 0, then carry on: 1 / 3

On to step 2:
When dividing 1 by 3, we get 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 30.0
Deduct 0 from 1 and we're left with 1.
Take the next digit (6) from the dividend and append it to 1, then repeat: 16 / 3

Let's proceed to step 3:
3 goes into 16 5 times with a remainder of 1.
Put 5 as the next digit of the answer. 
Result so far: 305.0
Subtracting 15 from 16 leaves us with 1.
Fetch the next digit (4) from the dividend, attach it to 1 and continue: 14 / 3

On to step 4:
14 divided by 3 is 4 with a remainder of 2.
The next digit of our result is 4. 
Result so far: 3054.0
Deduct 12 from 14 and we're left with 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 3

Going ahead to step 5:
27 divided by 3 is 9 with a remainder of 0.
Record the quotient 9 as the next digit in the result. 
Result so far: 30549.0
Subtract 27 from 27 to get 0.
Include the next digit (7) from the dividend after 0, then repeat: 7 / 3

On to step 6:
When dividing 7 by 3, we get 2 with a remainder of 1.
The number 2 becomes the next digit in our result. 
Result so far: 305492.0
Subtract 6 from 7 to get 1.
Append the next digit (2) from the dividend to 1 and continue with: 12 / 3

Moving on to step 7:
The number 3 fits into 12 4 times, leaving a remainder of 0.
The number 4 becomes the next digit in our result. 
Result so far: 3054924.0
If we subtract 12 from 12, we get 0.
Include the next digit (8) from the dividend after 0, then repeat: 8 / 3

On to step 8:
When dividing 8 by 3, we get 2 with a remainder of 2.
Put 2 as the next digit of the answer. 
Result so far: 30549242.0
Deduct 6 from 8 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 9:
If we divide 20 by 3, we get 6 and a remainder of 2.
The number 6 becomes the next digit in our result. 
Result so far: 30549242.6
If we take 18 away from 20, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 10:
3 goes into 20 6 times with a remainder of 2.
The next digit of our result is 6. 
Result so far: 30549242.66
Subtract 18 from 20 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Our division results in 30549242.66 with a remaining 0.002.