the quotient of d and 182 is the same as w minus 137

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The quotient of d and 182 is the same as w minus 137

Take this algebraic expression in 3 parts:

The quotient of d and 182
d/182

w minus 137
w - 137

The phrase is the same as means we set d/182 equal to w - 137
d/182 = w - 137