The proper question for a 3 dimensional tank would be what is the Cubic Feet - in this case it is simply the dimensions multiplied together (assuming they are all in feet):
72 x 24 x 31 = 53,568 cubic feet = 400,716.5 gallons
If the dimensions are actually in inches, you must convert each to feet and then multiply:
(72/12) x (24/12) x (31/12) = 6 x 2 x (31/12) = 31 cubic feet = 231.9 gallons
Now if you truly want the square feet, then you would need to know which dimension is the height and ignore it. Let's say the "31" is the height, and the dimensions are in inches. This leaves:
(72/12) x (24/12) = 6 x 2 = 12 square feet
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