Answer
$\cot 31^{\circ}$ = 1.6643
Work Step by Step
Using calculator in degree mode-
$\cot 31^{\circ}$ = 1.6642794824
(Finding $\tan$ first and then using reciprocal $\frac{1}{x}$)
Rounding it to four places past the decimal point-
$\cot 31^{\circ}$ = 1.6643