87260 ÷ 7 = 12465 R5
Alright, let's work through the division of 87260 by 7 step by step.

Step 1:
7 goes into 8 1 times with a remainder of 1.
Write down 1 as next digit of of the result. 
Result so far: 1
Subtract 7 from 8 to get 1.
Bring next digit (7) of the dividend behind the 1 and repeat the process: 17 / 7

Step 2:
7 goes into 17 2 times with a remainder of 3.
Write down 2 as next digit of of the result. 
Result so far: 12
Subtract 14 from 17 to get 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 7

Step 3:
7 goes into 32 4 times with a remainder of 4.
Write down 4 as next digit of of the result. 
Result so far: 124
Subtract 28 from 32 to get 4.
Bring next digit (6) of the dividend behind the 4 and repeat the process: 46 / 7

Step 4:
7 goes into 46 6 times with a remainder of 4.
Write down 6 as next digit of of the result. 
Result so far: 1246
Subtract 42 from 46 to get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 7

Step 5:
7 goes into 40 5 times with a remainder of 5.
Write down 5 as next digit of of the result. 
Result so far: 12465
Subtract 35 from 40 to get 5.

The final result is 12465 with a remainder of 5.