86791 ÷ 3 = 28930 R1
We're going to perform division on 86791 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 (9) of the dividend behind the 0 and repeat the process: 9 / 3

Step 4:
3 goes into 9 3 times with a remainder of 0.
Write down 3 as next digit of of the result. 
Result so far: 2893
Subtract 9 from 9 to get 0.
Bring next digit (1) of the dividend behind the 0 and repeat the process: 1 / 3

Step 5:
3 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of of the result. 
Result so far: 28930
Subtract 0 from 1 to get 1.

The final result is 28930 with a remainder of 1.