86921 ÷ 3 = 28973 R2
No problem, we've got 86921 and 3 for the division.

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 (9) of the dividend behind the 2 and repeat the process: 29 / 3

Step 3:
3 goes into 29 9 times with a remainder of 2.
Write down 9 as next digit of of the result. 
Result so far: 289
Subtract 27 from 29 to get 2.
Bring next digit (2) of the dividend behind the 2 and repeat the process: 22 / 3

Step 4:
3 goes into 22 7 times with a remainder of 1.
Write down 7 as next digit of of the result. 
Result so far: 2897
Subtract 21 from 22 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: 28973
Subtract 9 from 11 to get 2.

The final result is 28973 with a remainder of 2.