87061 ÷ 3 = 29020 R1
Alright, let's work through the division of 87061 by 3 step by step.

Step 1:
3 goes into 8 2 times with a remainder of 2.
Write down 2 as next digit of of the result. 
Result so far: 2
Subtract 6 from 8 to get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 3

Step 2:
3 goes into 27 9 times with a remainder of 0.
Write down 9 as next digit of of the result. 
Result so far: 29
Subtract 27 from 27 to get 0.
Bring next digit (0) of the dividend behind the 0 and repeat the process: 0 / 3

Step 3:
3 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of of the result. 
Result so far: 290
Subtract 0 from 0 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: 2902
Subtract 6 from 6 to get 0.
Bring next digit (1) of the dividend behind the 0 and repeat the process: 1 / 3

Step 5:
3 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of of the result. 
Result so far: 29020
Subtract 0 from 1 to get 1.

The final result is 29020 with a remainder of 1.