86726 ÷ 3 = 28908 R2
We're going to perform division on 86726 with 3 as the divisor.

Step 1:
3 goes into 8 2 times with a remainder of 2.
Write down 2 as next digit of of the result. 
Result so far: 2
Subtract 6 from 8 to get 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 3

Step 2:
3 goes into 26 8 times with a remainder of 2.
Write down 8 as next digit of of the result. 
Result so far: 28
Subtract 24 from 26 to get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 3

Step 3:
3 goes into 27 9 times with a remainder of 0.
Write down 9 as next digit of of the result. 
Result so far: 289
Subtract 27 from 27 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: 2890
Subtract 0 from 2 to get 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 3

Step 5:
3 goes into 26 8 times with a remainder of 2.
Write down 8 as next digit of of the result. 
Result so far: 28908
Subtract 24 from 26 to get 2.

The final result is 28908 with a remainder of 2.