71300 ÷ 7 = 10185 R5
Alright, let's work through the division of 71300 by 7 step by step.

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 (3) of the dividend behind the 1 and repeat the process: 13 / 7

Step 3:
7 goes into 13 1 times with a remainder of 6.
Write down 1 as next digit of of the result. 
Result so far: 101
Subtract 7 from 13 to get 6.
Bring next digit (0) of the dividend behind the 6 and repeat the process: 60 / 7

Step 4:
7 goes into 60 8 times with a remainder of 4.
Write down 8 as next digit of of the result. 
Result so far: 1018
Subtract 56 from 60 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: 10185
Subtract 35 from 40 to get 5.

The final result is 10185 with a remainder of 5.