71326 ÷ 7 = 10189 R3
Alright, let's work through the division of 71326 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 (2) of the dividend behind the 6 and repeat the process: 62 / 7

Step 4:
7 goes into 62 8 times with a remainder of 6.
Write down 8 as next digit of of the result. 
Result so far: 1018
Subtract 56 from 62 to get 6.
Bring next digit (6) of the dividend behind the 6 and repeat the process: 66 / 7

Step 5:
7 goes into 66 9 times with a remainder of 3.
Write down 9 as next digit of of the result. 
Result so far: 10189
Subtract 63 from 66 to get 3.

The final result is 10189 with a remainder of 3.