6976 ÷ 7 = 996 R4
Alright, let's work through the division of 6976 by 7 step by step.

Step 1:
7 goes into 6 0 times with a remainder of 6.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 6 to get 6.
Bring next digit (9) of the dividend behind the 6 and repeat the process: 69 / 7

Step 2:
7 goes into 69 9 times with a remainder of 6.
Write down 9 as next digit of of the result. 
Result so far: 9
Subtract 63 from 69 to get 6.
Bring next digit (7) of the dividend behind the 6 and repeat the process: 67 / 7

Step 3:
7 goes into 67 9 times with a remainder of 4.
Write down 9 as next digit of of the result. 
Result so far: 99
Subtract 63 from 67 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: 996
Subtract 42 from 46 to get 4.

The final result is 996 with a remainder of 4.