86983 ÷ 7 = 12426 R1
Let's divide 86983 by 7.

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 (6) of the dividend behind the 1 and repeat the process: 16 / 7

Step 2:
7 goes into 16 2 times with a remainder of 2.
Write down 2 as next digit of of the result. 
Result so far: 12
Subtract 14 from 16 to get 2.
Bring next digit (9) of the dividend behind the 2 and repeat the process: 29 / 7

Step 3:
7 goes into 29 4 times with a remainder of 1.
Write down 4 as next digit of of the result. 
Result so far: 124
Subtract 28 from 29 to get 1.
Bring next digit (8) of the dividend behind the 1 and repeat the process: 18 / 7

Step 4:
7 goes into 18 2 times with a remainder of 4.
Write down 2 as next digit of of the result. 
Result so far: 1242
Subtract 14 from 18 to get 4.
Bring next digit (3) of the dividend behind the 4 and repeat the process: 43 / 7

Step 5:
7 goes into 43 6 times with a remainder of 1.
Write down 6 as next digit of of the result. 
Result so far: 12426
Subtract 42 from 43 to get 1.

The final result is 12426 with a remainder of 1.