86104 ÷ 3 = 28701 R1
Let's divide 86104 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 (1) of the dividend behind the 2 and repeat the process: 21 / 3

Step 3:
3 goes into 21 7 times with a remainder of 0.
Write down 7 as next digit of of the result. 
Result so far: 287
Subtract 21 from 21 to get 0.
Bring next digit (0) of the dividend behind the 0 and repeat the process: 0 / 3

Step 4:
3 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of of the result. 
Result so far: 2870
Subtract 0 from 0 to get 0.
Bring next digit (4) of the dividend behind the 0 and repeat the process: 4 / 3

Step 5:
3 goes into 4 1 times with a remainder of 1.
Write down 1 as next digit of of the result. 
Result so far: 28701
Subtract 3 from 4 to get 1.

The final result is 28701 with a remainder of 1.