96977 ÷ 3 = 32325 R2
We're going to perform division on 96977 with 3 as the divisor.

Step 1:
3 goes into 9 3 times with a remainder of 0.
Write down 3 as next digit of of the result. 
Result so far: 3
Subtract 9 from 9 to get 0.
Bring next digit (6) of the dividend behind the 0 and repeat the process: 6 / 3

Step 2:
3 goes into 6 2 times with a remainder of 0.
Write down 2 as next digit of of the result. 
Result so far: 32
Subtract 6 from 6 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: 323
Subtract 9 from 9 to get 0.
Bring next digit (7) of the dividend behind the 0 and repeat the process: 7 / 3

Step 4:
3 goes into 7 2 times with a remainder of 1.
Write down 2 as next digit of of the result. 
Result so far: 3232
Subtract 6 from 7 to get 1.
Bring next digit (7) of the dividend behind the 1 and repeat the process: 17 / 3

Step 5:
3 goes into 17 5 times with a remainder of 2.
Write down 5 as next digit of of the result. 
Result so far: 32325
Subtract 15 from 17 to get 2.

The final result is 32325 with a remainder of 2.