78928 ÷ 3 = 26309 R1
Let's divide 78928 by 3.

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

Step 2:
3 goes into 18 6 times with a remainder of 0.
Write down 6 as next digit of of the result. 
Result so far: 26
Subtract 18 from 18 to get 0.
Bring next digit (9) of the dividend behind the 0 and repeat the process: 9 / 3

Step 3:
3 goes into 9 3 times with a remainder of 0.
Write down 3 as next digit of of the result. 
Result so far: 263
Subtract 9 from 9 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: 2630
Subtract 0 from 2 to get 2.
Bring next digit (8) of the dividend behind the 2 and repeat the process: 28 / 3

Step 5:
3 goes into 28 9 times with a remainder of 1.
Write down 9 as next digit of of the result. 
Result so far: 26309
Subtract 27 from 28 to get 1.

The final result is 26309 with a remainder of 1.