Seven sevens are 49 wheels. Four to a cart, 48 of them fit out 12 carts, and one wheel is left over.
Seven carpenters each make seven cart wheels. How many four-wheeled carts can they fit out, and how many wheels are left over?
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Count the wheels first.
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12 carts, with 1 wheel left over
Source: Alcuin of York (attributed), Propositiones ad Acuendos Juvenes, no. 49, c. 800