67723 ÷ 4 = 16930 R3
Let's divide 67723 by 4.

Step 1:
4 goes into 6 1 times with a remainder of 2.
Write down 1 as next digit of of the result. 
Result so far: 1
Subtract 4 from 6 to get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 4

Step 2:
4 goes into 27 6 times with a remainder of 3.
Write down 6 as next digit of of the result. 
Result so far: 16
Subtract 24 from 27 to get 3.
Bring next digit (7) of the dividend behind the 3 and repeat the process: 37 / 4

Step 3:
4 goes into 37 9 times with a remainder of 1.
Write down 9 as next digit of of the result. 
Result so far: 169
Subtract 36 from 37 to get 1.
Bring next digit (2) of the dividend behind the 1 and repeat the process: 12 / 4

Step 4:
4 goes into 12 3 times with a remainder of 0.
Write down 3 as next digit of of the result. 
Result so far: 1693
Subtract 12 from 12 to get 0.
Bring next digit (3) of the dividend behind the 0 and repeat the process: 3 / 4

Step 5:
4 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of of the result. 
Result so far: 16930
Subtract 0 from 3 to get 3.

The final result is 16930 with a remainder of 3.