I think the solution lies in a totally different area than has been looked at yet...the hint in the right bottom corner says "where you learn math." The answer is school...putting each letter with its numerical sequence (ie..a=1, b=2) the inner circle number must then be 72. The dial only turns clockwise. Previously the dial was shown. I have tried different combinations, but math is a four letter word in my vocabulary. So, there is a new idea to work on, plz someone find the solution.