31181 ÷ 8 = 3897 R5
Alright, let's work through the division of 31181 by 8 step by step.

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 (1) of the dividend behind the 7 and repeat the process: 71 / 8

Step 3:
8 goes into 71 8 times with a remainder of 7.
Write down 8 as next digit of of the result. 
Result so far: 38
Subtract 64 from 71 to get 7.
Bring next digit (8) of the dividend behind the 7 and repeat the process: 78 / 8

Step 4:
8 goes into 78 9 times with a remainder of 6.
Write down 9 as next digit of of the result. 
Result so far: 389
Subtract 72 from 78 to get 6.
Bring next digit (1) of the dividend behind the 6 and repeat the process: 61 / 8

Step 5:
8 goes into 61 7 times with a remainder of 5.
Write down 7 as next digit of of the result. 
Result so far: 3897
Subtract 56 from 61 to get 5.

The final result is 3897 with a remainder of 5.