28314 ÷ 8 = 3539 R2
We're going to perform division on 28314 with 8 as the divisor.

Step 1:
8 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 2 to get 2.
Bring next digit (8) of the dividend behind the 2 and repeat the process: 28 / 8

Step 2:
8 goes into 28 3 times with a remainder of 4.
Write down 3 as next digit of of the result. 
Result so far: 3
Subtract 24 from 28 to get 4.
Bring next digit (3) of the dividend behind the 4 and repeat the process: 43 / 8

Step 3:
8 goes into 43 5 times with a remainder of 3.
Write down 5 as next digit of of the result. 
Result so far: 35
Subtract 40 from 43 to get 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 8

Step 4:
8 goes into 31 3 times with a remainder of 7.
Write down 3 as next digit of of the result. 
Result so far: 353
Subtract 24 from 31 to get 7.
Bring next digit (4) of the dividend behind the 7 and repeat the process: 74 / 8

Step 5:
8 goes into 74 9 times with a remainder of 2.
Write down 9 as next digit of of the result. 
Result so far: 3539
Subtract 72 from 74 to get 2.

The final result is 3539 with a remainder of 2.