The quotient is 8 and the remainder is 7.

Dividend+Divider +8+7=382

Dividend+Dividend =382-8-7=367

Dividend = Divider× Quotient+Remainder =8× Divider +7

So the dividend in dividend+divisor =367 is replaced by 8× divisor +7.

8× divisor +7+ divisor =367

9× divisor =367-7=360

Frequency divider =360÷9=40

therefore

Dividend =8× Divider +7=327