71321 ÷ 8 = 8915 R1
We're going to perform division on 71321 with 8 as the divisor.

Step 1:
8 goes into 7 0 times with a remainder of 7.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 7 to get 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 8

Step 2:
8 goes into 71 8 times with a remainder of 7.
Write down 8 as next digit of of the result. 
Result so far: 8
Subtract 64 from 71 to get 7.
Bring next digit (3) of the dividend behind the 7 and repeat the process: 73 / 8

Step 3:
8 goes into 73 9 times with a remainder of 1.
Write down 9 as next digit of of the result. 
Result so far: 89
Subtract 72 from 73 to get 1.
Bring next digit (2) of the dividend behind the 1 and repeat the process: 12 / 8

Step 4:
8 goes into 12 1 times with a remainder of 4.
Write down 1 as next digit of of the result. 
Result so far: 891
Subtract 8 from 12 to get 4.
Bring next digit (1) of the dividend behind the 4 and repeat the process: 41 / 8

Step 5:
8 goes into 41 5 times with a remainder of 1.
Write down 5 as next digit of of the result. 
Result so far: 8915
Subtract 40 from 41 to get 1.

The final result is 8915 with a remainder of 1.