85961 ÷ 3 = 28653 R2
Alright, let's work through the division of 85961 by 3 step by step.

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 (5) of the dividend behind the 2 and repeat the process: 25 / 3

Step 2:
3 goes into 25 8 times with a remainder of 1.
Write down 8 as next digit of of the result. 
Result so far: 28
Subtract 24 from 25 to get 1.
Bring next digit (9) of the dividend behind the 1 and repeat the process: 19 / 3

Step 3:
3 goes into 19 6 times with a remainder of 1.
Write down 6 as next digit of of the result. 
Result so far: 286
Subtract 18 from 19 to get 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 3

Step 4:
3 goes into 16 5 times with a remainder of 1.
Write down 5 as next digit of of the result. 
Result so far: 2865
Subtract 15 from 16 to get 1.
Bring next digit (1) of the dividend behind the 1 and repeat the process: 11 / 3

Step 5:
3 goes into 11 3 times with a remainder of 2.
Write down 3 as next digit of of the result. 
Result so far: 28653
Subtract 9 from 11 to get 2.

The final result is 28653 with a remainder of 2.