31228 ÷ 8 = 3903 R4
Let's divide 31228 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 (2) of the dividend behind the 7 and repeat the process: 72 / 8

Step 3:
8 goes into 72 9 times with a remainder of 0.
Write down 9 as next digit of of the result. 
Result so far: 39
Subtract 72 from 72 to get 0.
Bring next digit (2) of the dividend behind the 0 and repeat the process: 2 / 8

Step 4:
8 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of of the result. 
Result so far: 390
Subtract 0 from 2 to get 2.
Bring next digit (8) of the dividend behind the 2 and repeat the process: 28 / 8

Step 5:
8 goes into 28 3 times with a remainder of 4.
Write down 3 as next digit of of the result. 
Result so far: 3903
Subtract 24 from 28 to get 4.

The final result is 3903 with a remainder of 4.