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