CREATE TABLE table_name_85 (losses INTEGER, played VARCHAR(255), club VARCHAR(255), goals_against VARCHAR(255), goals_for VARCHAR(255))
What is the highest number of losses of club cf calvo sotelo, which has more than 31 goals against, 38 goals for, and less than 30 played?
    
SQL: SELECT MAX(losses) FROM table_name_85 WHERE goals_against > 31 AND goals_for = 38 AND club = "cf calvo sotelo" AND played < 30