94460 ÷ 3 = 31486 R2
Let's divide 94460 by 3.

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 (4) of the dividend behind the 1 and repeat the process: 14 / 3

Step 3:
3 goes into 14 4 times with a remainder of 2.
Write down 4 as next digit of of the result. 
Result so far: 314
Subtract 12 from 14 to get 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 3

Step 4:
3 goes into 26 8 times with a remainder of 2.
Write down 8 as next digit of of the result. 
Result so far: 3148
Subtract 24 from 26 to get 2.
Bring next digit (0) of the dividend behind the 2 and repeat the process: 20 / 3

Step 5:
3 goes into 20 6 times with a remainder of 2.
Write down 6 as next digit of of the result. 
Result so far: 31486
Subtract 18 from 20 to get 2.

The final result is 31486 with a remainder of 2.