Step 1: Work with the change directly, not the full scale.
Since 100 Celsius degrees span the same physical range as 180 Fahrenheit degrees, every $9$ Fahrenheit degrees correspond to $5$ Celsius degrees, so $\Delta C = \frac{5}{9}\Delta F$.
Step 2: Find how much the Fahrenheit reading fell.
Boiling water reads $212^\circ\text{F}$, and it fell to $131^\circ\text{F}$, so \[ \Delta F = 212-131 = 81^\circ\text{F} \]
Step 3: Convert that drop to Celsius using the ratio. \[ \Delta C = \frac{5}{9}\times81 = 45^\circ\text{C} \]
\[ \boxed{\Delta C = 45^\circ\text{C}} \]