31988 ÷ 4 = 7997 R0
Alright, let's work through the division of 31988 by 4 step by step.

Step 1:
4 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 3 to get 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 4

Step 2:
4 goes into 31 7 times with a remainder of 3.
Write down 7 as next digit of of the result. 
Result so far: 7
Subtract 28 from 31 to get 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 4

Step 3:
4 goes into 39 9 times with a remainder of 3.
Write down 9 as next digit of of the result. 
Result so far: 79
Subtract 36 from 39 to get 3.
Bring next digit (8) of the dividend behind the 3 and repeat the process: 38 / 4

Step 4:
4 goes into 38 9 times with a remainder of 2.
Write down 9 as next digit of of the result. 
Result so far: 799
Subtract 36 from 38 to get 2.
Bring next digit (8) of the dividend behind the 2 and repeat the process: 28 / 4

Step 5:
4 goes into 28 7 times with a remainder of 0.
Write down 7 as next digit of of the result. 
Result so far: 7997
Subtract 28 from 28 to get 0.

The final result is 7997 with a remainder of 0.