92661 ÷ 3 = 30887 R0
Let's divide 92661 by 3.

Step 1:
3 goes into 9 3 times with a remainder of 0.
Write down 3 as next digit of of the result. 
Result so far: 3
Subtract 9 from 9 to get 0.
Bring next digit (2) of the dividend behind the 0 and repeat the process: 2 / 3

Step 2:
3 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of of the result. 
Result so far: 30
Subtract 0 from 2 to get 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 3

Step 3:
3 goes into 26 8 times with a remainder of 2.
Write down 8 as next digit of of the result. 
Result so far: 308
Subtract 24 from 26 to get 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 3

Step 4:
3 goes into 26 8 times with a remainder of 2.
Write down 8 as next digit of of the result. 
Result so far: 3088
Subtract 24 from 26 to get 2.
Bring next digit (1) of the dividend behind the 2 and repeat the process: 21 / 3

Step 5:
3 goes into 21 7 times with a remainder of 0.
Write down 7 as next digit of of the result. 
Result so far: 30887
Subtract 21 from 21 to get 0.

The final result is 30887 with a remainder of 0.