73967 ÷ 3 = 24655 R2
Let's divide 73967 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 (3) of the dividend behind the 1 and repeat the process: 13 / 3

Step 2:
3 goes into 13 4 times with a remainder of 1.
Write down 4 as next digit of of the result. 
Result so far: 24
Subtract 12 from 13 to get 1.
Bring next digit (9) of the dividend behind the 1 and repeat the process: 19 / 3

Step 3:
3 goes into 19 6 times with a remainder of 1.
Write down 6 as next digit of of the result. 
Result so far: 246
Subtract 18 from 19 to get 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 3

Step 4:
3 goes into 16 5 times with a remainder of 1.
Write down 5 as next digit of of the result. 
Result so far: 2465
Subtract 15 from 16 to get 1.
Bring next digit (7) of the dividend behind the 1 and repeat the process: 17 / 3

Step 5:
3 goes into 17 5 times with a remainder of 2.
Write down 5 as next digit of of the result. 
Result so far: 24655
Subtract 15 from 17 to get 2.

The final result is 24655 with a remainder of 2.