82973 ÷ 3 = 27657 R2
Alright, let's work through the division of 82973 by 3 step by step.

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 (2) of the dividend behind the 2 and repeat the process: 22 / 3

Step 2:
3 goes into 22 7 times with a remainder of 1.
Write down 7 as next digit of of the result. 
Result so far: 27
Subtract 21 from 22 to get 1.
Bring next digit (9) of the dividend behind the 1 and repeat the process: 19 / 3

Step 3:
3 goes into 19 6 times with a remainder of 1.
Write down 6 as next digit of of the result. 
Result so far: 276
Subtract 18 from 19 to get 1.
Bring next digit (7) of the dividend behind the 1 and repeat the process: 17 / 3

Step 4:
3 goes into 17 5 times with a remainder of 2.
Write down 5 as next digit of of the result. 
Result so far: 2765
Subtract 15 from 17 to get 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 3

Step 5:
3 goes into 23 7 times with a remainder of 2.
Write down 7 as next digit of of the result. 
Result so far: 27657
Subtract 21 from 23 to get 2.

The final result is 27657 with a remainder of 2.