7971 ÷ 8 = 996 R3
We're going to perform division on 7971 with 8 as the divisor.

Step 1:
8 goes into 7 0 times with a remainder of 7.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 7 to get 7.
Bring next digit (9) of the dividend behind the 7 and repeat the process: 79 / 8

Step 2:
8 goes into 79 9 times with a remainder of 7.
Write down 9 as next digit of of the result. 
Result so far: 9
Subtract 72 from 79 to get 7.
Bring next digit (7) of the dividend behind the 7 and repeat the process: 77 / 8

Step 3:
8 goes into 77 9 times with a remainder of 5.
Write down 9 as next digit of of the result. 
Result so far: 99
Subtract 72 from 77 to get 5.
Bring next digit (1) of the dividend behind the 5 and repeat the process: 51 / 8

Step 4:
8 goes into 51 6 times with a remainder of 3.
Write down 6 as next digit of of the result. 
Result so far: 996
Subtract 48 from 51 to get 3.

The final result is 996 with a remainder of 3.