76314 ÷ 3 = 25438 R0
We're going to perform division on 76314 with 3 as the divisor.

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 (6) of the dividend behind the 1 and repeat the process: 16 / 3

Step 2:
3 goes into 16 5 times with a remainder of 1.
Write down 5 as next digit of of the result. 
Result so far: 25
Subtract 15 from 16 to get 1.
Bring next digit (3) of the dividend behind the 1 and repeat the process: 13 / 3

Step 3:
3 goes into 13 4 times with a remainder of 1.
Write down 4 as next digit of of the result. 
Result so far: 254
Subtract 12 from 13 to get 1.
Bring next digit (1) of the dividend behind the 1 and repeat the process: 11 / 3

Step 4:
3 goes into 11 3 times with a remainder of 2.
Write down 3 as next digit of of the result. 
Result so far: 2543
Subtract 9 from 11 to get 2.
Bring next digit (4) of the dividend behind the 2 and repeat the process: 24 / 3

Step 5:
3 goes into 24 8 times with a remainder of 0.
Write down 8 as next digit of of the result. 
Result so far: 25438
Subtract 24 from 24 to get 0.

The final result is 25438 with a remainder of 0.