The guide tones of G7 (the 3rd, B and the 7th, F) resolve to the root and 3rd of the C chord (C and E). This is a normal V7 to I resolution. The G7 guide tones can also resolve to B-flat and F-sharp, enharmonically forming the root and 3rd of a G- flat chord.
What does a 7th chord resolve to?
The dominant seventh chord resolves to a major or minor chord whose root is a perfect fifth below its root.
What does a minor 7 resolve to?
The most common occurrence of the minor seventh is built on the root of the prevailing key's dominant triad, producing the all-important dominant seventh chord. Consonance and dissonance are relative, depending on context, the minor seventh being defined as a dissonance requiring resolution to a consonance.
What does F resolve to?
This resolves nicely to the tonic because the B resolves to the C (and Bb if you are playing a C7), the F resolves to the E, and the Ab resolves to the G.