What is 243 Divided by 86 using Long Division?

$$ \begin{array}{rl} & 002 \phantom{00} \leftarrow Quotient \\[-4pt] Divisor \rightarrow \phantom{0} 86 \kern-1ex & \kern-1ex \enclose{longdiv}{243} \phantom{0} \leftarrow Dividend \\[-4pt] & \phantom{} \underline{\phantom{} 0\phantom{0}} \\[-4pt] & \phantom{} 2 4 \\[-4pt] & \phantom{} \underline{\phantom{0} 0\phantom{0}} \\[-4pt] & \phantom{} 24 3 \\[-4pt] & \phantom{} \underline{\phantom{} 172\phantom{0}} \\[-4pt] & \phantom{0} 71 \phantom{0} \leftarrow Remainder \\[-4pt] \end{array} $$