99728 ÷ 3 = 33242 R2
Let's divide 99728 by 3.

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 (9) of the dividend behind the 0 and repeat the process: 9 / 3

Step 2:
3 goes into 9 3 times with a remainder of 0.
Write down 3 as next digit of of the result. 
Result so far: 33
Subtract 9 from 9 to get 0.
Bring next digit (7) of the dividend behind the 0 and repeat the process: 7 / 3

Step 3:
3 goes into 7 2 times with a remainder of 1.
Write down 2 as next digit of of the result. 
Result so far: 332
Subtract 6 from 7 to get 1.
Bring next digit (2) of the dividend behind the 1 and repeat the process: 12 / 3

Step 4:
3 goes into 12 4 times with a remainder of 0.
Write down 4 as next digit of of the result. 
Result so far: 3324
Subtract 12 from 12 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: 33242
Subtract 6 from 8 to get 2.

The final result is 33242 with a remainder of 2.