Q83

1. Original number: 540
   • Reversed number: 45
   • Division result: 540 ÷ 45 = 12
2. Original number: 510
   • Reversed number: 15
   • Division result: 510 ÷ 15 = 34
3. Original number: 810
   • Reversed number: 18
   • Division result: 810 ÷ 18 = 45

ANSWER is 45