86735 ÷ 7 = 12390 R5
We're going to perform division on 86735 with 7 as the divisor.

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 (7) of the dividend behind the 2 and repeat the process: 27 / 7

Step 3:
7 goes into 27 3 times with a remainder of 6.
Write down 3 as next digit of of the result. 
Result so far: 123
Subtract 21 from 27 to get 6.
Bring next digit (3) of the dividend behind the 6 and repeat the process: 63 / 7

Step 4:
7 goes into 63 9 times with a remainder of 0.
Write down 9 as next digit of of the result. 
Result so far: 1239
Subtract 63 from 63 to get 0.
Bring next digit (5) of the dividend behind the 0 and repeat the process: 5 / 7

Step 5:
7 goes into 5 0 times with a remainder of 5.
Write down 0 as next digit of of the result. 
Result so far: 12390
Subtract 0 from 5 to get 5.

The final result is 12390 with a remainder of 5.