23981 ÷ 8 = 2997 R5
Let's divide 23981 by 8.

Step 1:
8 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 2 to get 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 8

Step 2:
8 goes into 23 2 times with a remainder of 7.
Write down 2 as next digit of of the result. 
Result so far: 2
Subtract 16 from 23 to get 7.
Bring next digit (9) of the dividend behind the 7 and repeat the process: 79 / 8

Step 3:
8 goes into 79 9 times with a remainder of 7.
Write down 9 as next digit of of the result. 
Result so far: 29
Subtract 72 from 79 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: 299
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: 2997
Subtract 56 from 61 to get 5.

The final result is 2997 with a remainder of 5.