98276 ÷ 3 = 32758 R2
We're going to perform division on 98276 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 (8) of the dividend behind the 0 and repeat the process: 8 / 3

Step 2:
3 goes into 8 2 times with a remainder of 2.
Write down 2 as next digit of of the result. 
Result so far: 32
Subtract 6 from 8 to get 2.
Bring next digit (2) of the dividend behind the 2 and repeat the process: 22 / 3

Step 3:
3 goes into 22 7 times with a remainder of 1.
Write down 7 as next digit of of the result. 
Result so far: 327
Subtract 21 from 22 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: 3275
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: 32758
Subtract 24 from 26 to get 2.

The final result is 32758 with a remainder of 2.