Dear Bender, thank you for your comment.
I'm no expert, but I think I can help with this.
1000ml = 1 L therefore,
355ml = 0.355L
31,400 L of beverage / 0.355L per bottle = about 88450.7 bottles = 88450 bottles since we must round down to the nearest full bottle.
Because 88,450 is less than 164,900 bottles and 123,000 caps the answer should be 88,450 bottles.