97163 ÷ 3 = 32387 R2
Alright, let's work through the division of 97163 by 3 step by step.

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 (7) of the dividend behind the 0 and repeat the process: 7 / 3

Step 2:
3 goes into 7 2 times with a remainder of 1.
Write down 2 as next digit of of the result. 
Result so far: 32
Subtract 6 from 7 to get 1.
Bring next digit (1) of the dividend behind the 1 and repeat the process: 11 / 3

Step 3:
3 goes into 11 3 times with a remainder of 2.
Write down 3 as next digit of of the result. 
Result so far: 323
Subtract 9 from 11 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: 3238
Subtract 24 from 26 to get 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 3

Step 5:
3 goes into 23 7 times with a remainder of 2.
Write down 7 as next digit of of the result. 
Result so far: 32387
Subtract 21 from 23 to get 2.

The final result is 32387 with a remainder of 2.