86804 ÷ 3 = 28934 R2
Let's divide 86804 by 3.

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 (6) of the dividend behind the 2 and repeat the process: 26 / 3

Step 2:
3 goes into 26 8 times with a remainder of 2.
Write down 8 as next digit of of the result. 
Result so far: 28
Subtract 24 from 26 to get 2.
Bring next digit (8) of the dividend behind the 2 and repeat the process: 28 / 3

Step 3:
3 goes into 28 9 times with a remainder of 1.
Write down 9 as next digit of of the result. 
Result so far: 289
Subtract 27 from 28 to get 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 3

Step 4:
3 goes into 10 3 times with a remainder of 1.
Write down 3 as next digit of of the result. 
Result so far: 2893
Subtract 9 from 10 to get 1.
Bring next digit (4) of the dividend behind the 1 and repeat the process: 14 / 3

Step 5:
3 goes into 14 4 times with a remainder of 2.
Write down 4 as next digit of of the result. 
Result so far: 28934
Subtract 12 from 14 to get 2.

The final result is 28934 with a remainder of 2.