87966 ÷ 4 = 21991 R2
Let's divide 87966 by 4.

Step 1:
4 goes into 8 2 times with a remainder of 0.
Write down 2 as next digit of of the result. 
Result so far: 2
Subtract 8 from 8 to get 0.
Bring next digit (7) of the dividend behind the 0 and repeat the process: 7 / 4

Step 2:
4 goes into 7 1 times with a remainder of 3.
Write down 1 as next digit of of the result. 
Result so far: 21
Subtract 4 from 7 to get 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 4

Step 3:
4 goes into 39 9 times with a remainder of 3.
Write down 9 as next digit of of the result. 
Result so far: 219
Subtract 36 from 39 to get 3.
Bring next digit (6) of the dividend behind the 3 and repeat the process: 36 / 4

Step 4:
4 goes into 36 9 times with a remainder of 0.
Write down 9 as next digit of of the result. 
Result so far: 2199
Subtract 36 from 36 to get 0.
Bring next digit (6) of the dividend behind the 0 and repeat the process: 6 / 4

Step 5:
4 goes into 6 1 times with a remainder of 2.
Write down 1 as next digit of of the result. 
Result so far: 21991
Subtract 4 from 6 to get 2.

The final result is 21991 with a remainder of 2.