71768 ÷ 3 = 23922 R2
Let's divide 71768 by 3.

Step 1:
3 goes into 7 2 times with a remainder of 1.
Write down 2 as next digit of of the result. 
Result so far: 2
Subtract 6 from 7 to get 1.
Bring next digit (1) of the dividend behind the 1 and repeat the process: 11 / 3

Step 2:
3 goes into 11 3 times with a remainder of 2.
Write down 3 as next digit of of the result. 
Result so far: 23
Subtract 9 from 11 to get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 3

Step 3:
3 goes into 27 9 times with a remainder of 0.
Write down 9 as next digit of of the result. 
Result so far: 239
Subtract 27 from 27 to get 0.
Bring next digit (6) of the dividend behind the 0 and repeat the process: 6 / 3

Step 4:
3 goes into 6 2 times with a remainder of 0.
Write down 2 as next digit of of the result. 
Result so far: 2392
Subtract 6 from 6 to get 0.
Bring next digit (8) of the dividend behind the 0 and repeat the process: 8 / 3

Step 5:
3 goes into 8 2 times with a remainder of 2.
Write down 2 as next digit of of the result. 
Result so far: 23922
Subtract 6 from 8 to get 2.

The final result is 23922 with a remainder of 2.