361
It is so very simple and quick to get the answer, especially since, IF you need it, you can use the calculator that comes with your computer. But since you are obviously not able to do so, the answer is 361.
361
317
-18
13.2
0.087
23
88
13
59.6667
361 times
23 plus 4/5 = 23.8
5/31 ÷ 15/23 = 23/93