Follow this through, insert your numbers where applicable. Using a 235/75R15 for example. 235 X 2 = 470, 470 X.75 = 352.5, Divide 352.5 by 24.5 = 14.387755, 14.387755 + 15 = 29.387755 diameter, 29.387755 X 3.1416 = 92.324571, round off to 92.33. Now divide 63360(inches per mile) by 92.33(circumferance) = 686.23416(tire revolutions per mile), now using a 3.70 ratio rear and a 7 tooth drive gear in the tail of the tranny, 7 X 3.70 = 25.9, now 25.9 X 686 = 17767.4, divide 17767.4 by 1000 = 17.7674, round of to 18(driven gear needed).
Fred