81497 ÷ 3 = 27165 R2
We're going to perform division on 81497 with 3 as the divisor.

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 (1) of the dividend behind the 2 and repeat the process: 21 / 3

Step 2:
3 goes into 21 7 times with a remainder of 0.
Write down 7 as next digit of of the result. 
Result so far: 27
Subtract 21 from 21 to get 0.
Bring next digit (4) of the dividend behind the 0 and repeat the process: 4 / 3

Step 3:
3 goes into 4 1 times with a remainder of 1.
Write down 1 as next digit of of the result. 
Result so far: 271
Subtract 3 from 4 to get 1.
Bring next digit (9) of the dividend behind the 1 and repeat the process: 19 / 3

Step 4:
3 goes into 19 6 times with a remainder of 1.
Write down 6 as next digit of of the result. 
Result so far: 2716
Subtract 18 from 19 to get 1.
Bring next digit (7) of the dividend behind the 1 and repeat the process: 17 / 3

Step 5:
3 goes into 17 5 times with a remainder of 2.
Write down 5 as next digit of of the result. 
Result so far: 27165
Subtract 15 from 17 to get 2.

The final result is 27165 with a remainder of 2.