31428 ÷ 8 = 3928 R4
Let's divide 31428 by 8.

Step 1:
8 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 3 to get 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 8

Step 2:
8 goes into 31 3 times with a remainder of 7.
Write down 3 as next digit of of the result. 
Result so far: 3
Subtract 24 from 31 to get 7.
Bring next digit (4) of the dividend behind the 7 and repeat the process: 74 / 8

Step 3:
8 goes into 74 9 times with a remainder of 2.
Write down 9 as next digit of of the result. 
Result so far: 39
Subtract 72 from 74 to get 2.
Bring next digit (2) of the dividend behind the 2 and repeat the process: 22 / 8

Step 4:
8 goes into 22 2 times with a remainder of 6.
Write down 2 as next digit of of the result. 
Result so far: 392
Subtract 16 from 22 to get 6.
Bring next digit (8) of the dividend behind the 6 and repeat the process: 68 / 8

Step 5:
8 goes into 68 8 times with a remainder of 4.
Write down 8 as next digit of of the result. 
Result so far: 3928
Subtract 64 from 68 to get 4.

The final result is 3928 with a remainder of 4.