31396 ÷ 8 = 3924 R4
We're going to perform division on 31396 with 8 as the divisor.

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 (3) of the dividend behind the 7 and repeat the process: 73 / 8

Step 3:
8 goes into 73 9 times with a remainder of 1.
Write down 9 as next digit of of the result. 
Result so far: 39
Subtract 72 from 73 to get 1.
Bring next digit (9) of the dividend behind the 1 and repeat the process: 19 / 8

Step 4:
8 goes into 19 2 times with a remainder of 3.
Write down 2 as next digit of of the result. 
Result so far: 392
Subtract 16 from 19 to get 3.
Bring next digit (6) of the dividend behind the 3 and repeat the process: 36 / 8

Step 5:
8 goes into 36 4 times with a remainder of 4.
Write down 4 as next digit of of the result. 
Result so far: 3924
Subtract 32 from 36 to get 4.

The final result is 3924 with a remainder of 4.