31223 ÷ 3 = 10407 R2
Let's divide 31223 by 3.

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

Step 2:
3 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of of the result. 
Result so far: 10
Subtract 0 from 1 to get 1.
Bring next digit (2) of the dividend behind the 1 and repeat the process: 12 / 3

Step 3:
3 goes into 12 4 times with a remainder of 0.
Write down 4 as next digit of of the result. 
Result so far: 104
Subtract 12 from 12 to get 0.
Bring next digit (2) of the dividend behind the 0 and repeat the process: 2 / 3

Step 4:
3 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of of the result. 
Result so far: 1040
Subtract 0 from 2 to get 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 3

Step 5:
3 goes into 23 7 times with a remainder of 2.
Write down 7 as next digit of of the result. 
Result so far: 10407
Subtract 21 from 23 to get 2.

The final result is 10407 with a remainder of 2.