I found an iphone 7 in a creek working already disabled but I was able to reboot it and I need help to factory reset it without a code

I found an iphone 7 in a creek working already disabled but I was able to reboot it and I need help to factory reset it without a code - 1

Totally impossible.

Apple phones are linked to a database on Apple's activation servers and nothing you can do changes the fact that it is linked to someone else's account. The real owner has to log in to "disconnect" it.

It's the basic "anti theft" system and can't be bypassed.

Hand it in to the police.
If you do anything else you are committing a criminal offence, "Theft by finding" (or "theft by omission" or something similar depending on the local name for the law).

The law does not distinguish between an item found in the middle of nowhere or "found" in its owners pocket…

Even if you did you wouldn't be able to use it since it would require the owner's Apple ID & password.