Find the divisor and all the digits of the sum.
source : New scientist Magazine
it is obvious:
$m=0$ since $w-w=0$ from the beginning and $g+w=10$ since $m=0$
moreover we know that all letters represents different values, then
From $i-g = f$ we can conclude that $10+i-g=f$ since $m-g=i$ (previously $m-g=w$) and $w=i+1$
we have found $i$ has to be $1$ since the difference between $3$ digit number - $2$ digit number is equal to $2$ digit number. so $w=2$ and $f=3$.
since we know that
$i=1$, so if $10+j-q=1$ that makes $j=0$ and $q=9$. then $130-k9=91$ so $k$ becomes $3$ which is not possible since we know that $f=3$.
we know that $j=q+1$ and $13j-kq=q1$ then $13-k=q$ and $k+q=13$, so for example, $q=4$, $j=5$ and $k=9$ is a possibility. all possibilities become $(4,5,9)$, $(5,6,8)$, $(7,8,6)$, $(8,9,5)$.
From $qig-fhp=qw$ we know that $q=f+1$ and we know that $f=3$ so $q=4$. and from the possibility table above, $(q,j,k)$ becomes $(4,5,9)$ and $41g-3hp=42$ and the possible values for $(h,g,p)$ are only $6,7,8$ since the rest is used already so it is easily seen that $(h,g,p)$ will be $(7,8,6)$.
Our letter values are:
our number becomes:
To find the divisor, we need to find all values substracted from the values from the number,$wgw$,$igg$, $kq$ and $fhp$, which are:
$wgw=282$, $igg=188$, $kq=94$ and $fhp=376$.
I believe the first number ($pqwg$) represents the result so the answer becomes: