Someone posted this on a site I frequent, and I can't figure it out either.

Ok guys, I've been racking my brain for quite a while trying to figure this out. Basically we have two numbers we can use, and we need to use those two numbers to create a formula for finding the third number. You can use the numbers as many times as you want, but you can only use the numbers provided as long as you find a trustworthy formula. I'll provide two sets of numbers for you to test your formula on.

Set #1:
using these two numbers:
36926104
33360
find this number:
14616

Set #2
using these two numbers:
38221976
44040
find this number:
25084

To anyone who participates, thankyou so much for your help.