88714 ÷ 7 = 12673 R3
We're going to perform division on 88714 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 (8) of the dividend behind the 1 and repeat the process: 18 / 7

Step 2:
7 goes into 18 2 times with a remainder of 4.
Write down 2 as next digit of of the result. 
Result so far: 12
Subtract 14 from 18 to get 4.
Bring next digit (7) of the dividend behind the 4 and repeat the process: 47 / 7

Step 3:
7 goes into 47 6 times with a remainder of 5.
Write down 6 as next digit of of the result. 
Result so far: 126
Subtract 42 from 47 to get 5.
Bring next digit (1) of the dividend behind the 5 and repeat the process: 51 / 7

Step 4:
7 goes into 51 7 times with a remainder of 2.
Write down 7 as next digit of of the result. 
Result so far: 1267
Subtract 49 from 51 to get 2.
Bring next digit (4) of the dividend behind the 2 and repeat the process: 24 / 7

Step 5:
7 goes into 24 3 times with a remainder of 3.
Write down 3 as next digit of of the result. 
Result so far: 12673
Subtract 21 from 24 to get 3.

The final result is 12673 with a remainder of 3.