97646 ÷ 3 = 32548 R2
Let's divide 97646 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 (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 (6) of the dividend behind the 1 and repeat the process: 16 / 3

Step 3:
3 goes into 16 5 times with a remainder of 1.
Write down 5 as next digit of of the result. 
Result so far: 325
Subtract 15 from 16 to get 1.
Bring next digit (4) of the dividend behind the 1 and repeat the process: 14 / 3

Step 4:
3 goes into 14 4 times with a remainder of 2.
Write down 4 as next digit of of the result. 
Result so far: 3254
Subtract 12 from 14 to get 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 3

Step 5:
3 goes into 26 8 times with a remainder of 2.
Write down 8 as next digit of of the result. 
Result so far: 32548
Subtract 24 from 26 to get 2.

The final result is 32548 with a remainder of 2.