68172 ÷ 3 = 22724 R0
We're going to perform division on 68172 with 3 as the divisor.

Step 1:
3 goes into 6 2 times with a remainder of 0.
Write down 2 as next digit of of the result. 
Result so far: 2
Subtract 6 from 6 to get 0.
Bring next digit (8) of the dividend behind the 0 and repeat the process: 8 / 3

Step 2:
3 goes into 8 2 times with a remainder of 2.
Write down 2 as next digit of of the result. 
Result so far: 22
Subtract 6 from 8 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: 227
Subtract 21 from 21 to get 0.
Bring next digit (7) of the dividend behind the 0 and repeat the process: 7 / 3

Step 4:
3 goes into 7 2 times with a remainder of 1.
Write down 2 as next digit of of the result. 
Result so far: 2272
Subtract 6 from 7 to get 1.
Bring next digit (2) of the dividend behind the 1 and repeat the process: 12 / 3

Step 5:
3 goes into 12 4 times with a remainder of 0.
Write down 4 as next digit of of the result. 
Result so far: 22724
Subtract 12 from 12 to get 0.

The final result is 22724 with a remainder of 0.