93071 ÷ 4 = 23267 R3
Alright, let's work through the division of 93071 by 4 step by step.

Step 1:
4 goes into 9 2 times with a remainder of 1.
Write down 2 as next digit of of the result. 
Result so far: 2
Subtract 8 from 9 to get 1.
Bring next digit (3) of the dividend behind the 1 and repeat the process: 13 / 4

Step 2:
4 goes into 13 3 times with a remainder of 1.
Write down 3 as next digit of of the result. 
Result so far: 23
Subtract 12 from 13 to get 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 4

Step 3:
4 goes into 10 2 times with a remainder of 2.
Write down 2 as next digit of of the result. 
Result so far: 232
Subtract 8 from 10 to get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 4

Step 4:
4 goes into 27 6 times with a remainder of 3.
Write down 6 as next digit of of the result. 
Result so far: 2326
Subtract 24 from 27 to get 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 4

Step 5:
4 goes into 31 7 times with a remainder of 3.
Write down 7 as next digit of of the result. 
Result so far: 23267
Subtract 28 from 31 to get 3.

The final result is 23267 with a remainder of 3.