IBM PC DOS 7.1

Taken from https://forums.virtualbox.org/viewtopic.php?f=4&t=80531

Get a PC-DOS 2000 boot floppy and leave just the following files:

ATTRIB.EXE
COMMAND.COM
IBMBIO.COM 
IBMDOS.COM 
FDISK.COM 
FORMAT.COM

Boot from the PC-DOS 2000 floppy and partition your drive as needed.

Warning: I found that formatting a FAT32 partition was not supported and had to do that on another system, though the formatted partition did actually show up fine after being created on another system.