71726 ÷ 7 = 10246 R4
Let's divide 71726 by 7.

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

Step 2:
7 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of of the result. 
Result so far: 10
Subtract 0 from 1 to get 1.
Bring next digit (7) of the dividend behind the 1 and repeat the process: 17 / 7

Step 3:
7 goes into 17 2 times with a remainder of 3.
Write down 2 as next digit of of the result. 
Result so far: 102
Subtract 14 from 17 to get 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 7

Step 4:
7 goes into 32 4 times with a remainder of 4.
Write down 4 as next digit of of the result. 
Result so far: 1024
Subtract 28 from 32 to get 4.
Bring next digit (6) of the dividend behind the 4 and repeat the process: 46 / 7

Step 5:
7 goes into 46 6 times with a remainder of 4.
Write down 6 as next digit of of the result. 
Result so far: 10246
Subtract 42 from 46 to get 4.

The final result is 10246 with a remainder of 4.