94676 ÷ 3 = 31558 R2
Alright, let's work through the division of 94676 by 3 step by step.

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 (4) of the dividend behind the 0 and repeat the process: 4 / 3

Step 2:
3 goes into 4 1 times with a remainder of 1.
Write down 1 as next digit of of the result. 
Result so far: 31
Subtract 3 from 4 to get 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 3

Step 3:
3 goes into 16 5 times with a remainder of 1.
Write down 5 as next digit of of the result. 
Result so far: 315
Subtract 15 from 16 to get 1.
Bring next digit (7) of the dividend behind the 1 and repeat the process: 17 / 3

Step 4:
3 goes into 17 5 times with a remainder of 2.
Write down 5 as next digit of of the result. 
Result so far: 3155
Subtract 15 from 17 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: 31558
Subtract 24 from 26 to get 2.

The final result is 31558 with a remainder of 2.